It is not ingenious; it's insulting and insane. The best way to propose tax cuts is to, well, support tax cuts for *all*, not reparations. I swear, Alan Keyes could decide that partial-birth abortions were a good thing, and his supporters would still try to justify his position!
We operate in the real world. Proposal don't become law until they get passed and signed, and given the obstructionist nature of the socialist/democrats, you have to think about how to beat their obstructionist tactics.
I would love nothing more to abolish the income tax tomorrow, but I know it's not going to happen by just proposing it. That's the equivalent of charging headfirst into battle, they don't usually lead to victory.
This is war, war is about deception, adaptation, etc. I would suggest a lot of you go read the Art of War. This is a flanking manuever, and a shrewd one.