Any type of income tax requires an IRS.
FairTax does not require an IRS — the FairTax will collected and remitted by retailers to their respective state sales tax agency, just like the state sales tax is collected and remitted.
Federal oversight of state sales tax agencies is a given, but that agency will have no contact with any individual about his or her tax situation — it will only deal with state sales tax agencies.
Did not mean to imply it would.
Some one can work the details. I don’t care what they name the agency.