A flat tax, with no deductions would obviate the need for the IRS. Tax calculation would be done on a post-card. Imagine the resources it would free up, and entrepreneurial energy it would release on the country.
At the same time, the tax code is the source of half the corruption and crony-capitalism of government. If it is not businesses and political groups seeking benefits, then as we see with Louis Lerner, it is a weapon to be used.
ANY and EVERY income tax, whether “flat” or “progressive” requires an enforcement bureaucracy, because people will invariably try to minimize their tax burden.
FairTax will be administered by the state sales tax agencies, and requires only minimum federal oversight.
The average American citizen would never have to deal with a tax agent again under FairTax.