Prebates are voluntary. If one prefers not to bother with it, one doesn’t have to.
I don’t know how that is bad or anything like the IRS.
My preference is no prebate swap for 3% lower rate. I do not see at all how it can be used for mischief.
The fact that a federal agency exists to collect the tax is cause enough for mischief. Do you see how the IRS is being used now as health care agency.
Would some business, for political reasons, be more likely or less likely to be audited that others?
And...Prebates need to managed. That means federal workers and infrastructure and all the political problems that come with any federal agency.
But...Again I support the Fair Tax and would be thrilled to see it. I just think the 50 State plan would be better.