Senator Cruz needs to add an additional paragraph of what will replace the IRS. No matter what simplification of the tax code that is made, there still must be a mechanism to fund the federal government.
Enforcement of that law must by its very nature be a federal responsibility. It has to be to stop tax evaders.
The bottom line is that the IRS cannot be abolished. But it can be so thoroughly reconstructed that it will stop being an oppressive leviathan. Nobody will ever love the beast, but kept in its cage, it will at least be tolerable.
Enforcement of that law must by its very nature be a federal responsibility. It has to be to stop tax evaders.
All the mechanisms are in place to collect sales taxes. Whatever small remnant of the IRS would be necessary to maintain this would be what would remain.