[wastedyears]

I thought one of the provisions of H.R. 25 is that if it passes, it nullifies the 16th Amendment, and abolishes the IRS.

It seems to me that by amending the bill, if the Fair Tax passes then we’ll effectively have two tax systems in place.

Please correct me if I’m wrong, and clear this up for me.

[Man50D]

I thought one of the provisions of H.R. 25 is that if it passes, it nullifies the 16th Amendment, and abolishes the IRS.

You're partially correct. The Fair Tax Act will abolish the IRS but it can't repeal the 16th Amendment as that requires a different process. There is a separate piece of legislation(House Joint Resolution 16) for repeal. Passage of The Fair Tax requires only a majority vote in Congress. Repealing an amendment requires ratification of three fourths by each state legislature.

[phil_will1]

“I thought one of the provisions of H.R. 25 is that if it passes, it nullifies the 16th Amendment, and abolishes the IRS.”

Incorrect. A piece of federal legislation cannot repeal a Constitutional amendment; as man50d has pointed out, they are separate procedures. The bill repeals the Internal Revenue Code (or at least those sections which deal with income taxes) and eliminates the IRS.