Most of the same questions that apply to implementing sales tax would apply here. Yes, there are some questions that need to be answered but when I read the remarks by Dave Ramsey I thought he sounded open to the Fair Tax. I don't think we need to throw the baby out with the bath water and anything that gets rid of the IRS can't be all bad. My favorite part of the Fair Tax is the anonymity and the true fairness of the tax.
And I'm not opposed in principle to it either. But the article brings up a lot of questions I think need to be answered before it can be considered a serious proposal.