[Hugin]

To implement a federal sales tax, first an amendment to the USC must be passed stating that the federal government can never have both taxes at the same time.

I don't think you need an amendment. If you repeal income tax in the same statute you pass a sales tax in, then you would need a whole new bill to start up the income tax again. That would mean it would need to pass the house, and have a filibuster proof majority in the Senate, and have the President sign it. That's different than just changing rates that they can do in budget reconcillation to avoid a filibuster.

[Ghost of Philip Marlowe]

No, we MUST have an amendment that forbids congress from enacting both. Otherwise, they’ll repeal the income tax, implement the sales tax and later they’ll say that the “crisis” is so dire they need the income tax...oh, oh, oh, just for TWO years and then it sunsets, we promise! And then two years later...well, you know the drill.

You have to think of politicians as crack addicts. And you have to limit and restrict them accordingly.