"Eliminating withholding would be as difficult as passing the NRST. Withholding is the key to the scheme called the income tax."
Amen to that. If you eliminate withholding, the whole income tax system would collapse. Can you imagine what it would take for the federal government to chase down all the lower income types who spend every dime between paychecks?
Anyone who advocates that approach to tax reform is either (a) disengenuous, or (b) not thinking clearly.
Elimination of withholding would create an entirely new government agency, one much more agressive and intrusive than the others, called the Delinguent Taxes Collection Agency.