Thats a little different than your claim that there is no mechanism available to do such a thing.
The black market,drug dealers and all underground types paid the same tax when they purchased goods prior to the Fairtax as they will after the Fairtax
A $1000 watch before the FT incured the 23% embedded tax that was paid by the retailer.
With the FT the 23% embedded tax is paid by the buyer with no change in the total price,still $1000
Complete fallacy that these people types will now pay more taxes under the FT plan