[Gordon Pym]

A flat income tax will also keep the IRS in existence along with its court system that presumes a person guilty until proven innocent. All that goes away with The Fair Tax.

Unless the 16th amendment is repealed the IRS will remain and any alternative tax structure will be imposed in addition to the income tax.

Not to mention the gnashing of teeth that will result over "destroying all of those jobs" at IRS

[Man50D]

Unless the 16th amendment is repealed the IRS will remain and any alternative tax structure will be imposed in addition to the income tax.

That won't happen with The Fair Tax. The Fair Tax Act(HR25/S296) bill specifically cites defunding the IRS and has a sunset provision whereby The Fair Tax will be repealed if the 16th Amendment is not repealed within seven years from when The Fair Tax is passed. Moreover House Joint Resolution 16(HJR16) calls for the repeal of the 16th Amendment.