Individual consumers can be audited just like businesses.
You want to show us where it authorizes such audits in the legislation against the consumer?
Heres a link to the text so you can go look for such:
Fair Tax Act of 2005
http://thomas.loc.gov/cgi-bin/query/z?c109:H.R.25:
Audits may certainly be performed with regard businesses and sales tax authorities themselves who can be liable for both collecting and remitting the NRST, and are explicitly provided for:
`SEC. 508. SUMMONS, EXAMINATIONS, AUDITS, ETC.
- `(a) Summons- Persons are subject to administrative summons by the sales tax administering authority for records, documents, and testimony required by the sales tax administering authority to accurately determine liability for tax under this subtitle. A summons shall be served by the sales tax administering authority by an attested copy delivered in hand to the person to whom it is directed or left at his last known address. The summons shall describe with reasonable certainty what is sought.
- `(b) Examinations and Audits- The sales tax administering authority has the authority to conduct at a reasonable time and place examinations and audits of persons who are or may be liable to collect and remit tax imposed by this subtitle and to examine the books, papers, records, or other data of such persons which may be relevant or material to the determination of tax due.
For under HR25, the business is liable to "collect and remit" the NRST, and thus a business can be audited.
The individual consumer however, can only pay the NRST. The consumer is not authorized to collect the NRST.
Point is, there is no purpose for an audit of the average person making purchases for consumption under a retail sales tax. Thus there are no provisions for such in the legislaton.
OTOH, obviously a search under warrant can be obtained if there is sufficient probable cause for such, meeting 4th amendment requirements in a criminal investigation, or production of records by court order in a civil proceeding as in any civil action brought to a court where the civil action can be justified.
Provisions protecting the citizen are explict and stringent with express instruction to the courts under HR25 setting the standard of presumption of lawful behaviour under civil proceedings and presumption of innocence under criminal proceedings. You will not find like provisions anywhere in the current Internal Revenue Code.
There are all sorts of reasons for the NRST police to come audit the average person. If an individual seems to be getting a lot of shipments overseas, they become suspected tax cheat. If an individual takes out too much cash, they become suspected tax cheat. If a person hires a lot of domestic help, they become a potential tax cheat. There are lots of circumstances where the NRST police might think some individual is liable for tax and are subject to an audit. Just a descriptive statement in the law that says collect and remit will do nothing to prevent the NRST police from knocking on your door. If the tax man suspects you owe tax, even as an individual, he will be coming. You are living in fantasy world if you don't think the sales tax man will come after consumers. You just need to look at how states are tracking down individuals who avoid cigarette taxes to see what will go on with an NRST tax.