Don’t fall for the replace the IRS with a national sales tax trick, its not the solution to excessive taxation.
I wish I had one! But realistically the real solution to excessive taxation is to reduce the size and scope of government, and to let everyone see how much it costs them. A balanced budget amendment would help too, as would a requirement that the House and Senate actually create and pass a budget, instead of the continuing funding resolutions we have now.
If there was no withholding, and citizens had to pay their taxes directly there would be much more pressure on politicians to spend less.
If everyone paid at the same tax rate, as is the case with flat taxes in many countries, that would help inform the public.
In theory, a sales tax can have benefits since everyone sees the tax. But in reality, a high enough sales tax rate to finance a government as large as ours requires a rate too high to be evenly applied, and evasion is likely to be a significant problem. Once some sales are exempted - baby formula to keep children from going hungry will be one of the first - then we'll be right back to where we are now in a few years.
No taxation scheme that raises the kind of revenue our oversized government requires can avoid being a complex system that distorts the economy. And even with all the taxes we have, and the negative effect they have on society, we're still borrowing money constantly just to fund our daily government spending.
The real solution is a smaller government that does less, leaving more aspects of society to private institutions.