Please be wary of Boortz. He is not so well informed on the specifics and plays to generalities. I encourage you to refrain from using him as a primary source. :)
I’m aware. While I do like his show, I’ve caught him in more than one error. My primary source on the FairTax is FairTax.org itself. If I’m unsure of something, I look at the actual text of H.R. 25 rather than even their “Plain English Summary” of it.