That's not relevant to the conversation but other than (everybody knows by now) there wouldn't be an IRS, but instead 50 seperate tax collection agencies with 50 different interpretations of the law. The rest is baseless speculation. Businesses will still have "paperwork" and to say there'd be fewer audits of sales under a sales tax trying to collect 23% of business gross income is really out there...
What do you think all those 50 new collection offices (not counting the satellite offices) would be doing? Sitting around twittling their thumbs?