Does it take a new amendment to abolish an old one? Last I remember, the Fair Tax bill has abolishing the income tax written into it, so I don't know if an amendment would be required.
The Fair Tax would abolish the income tax but not the IRS. An huge agency would still be needed to collect the sales tax. But...Believe me. I would welcome the Fair Tax as a enormous
improvement.
A huge amount of political energy will be needed to reform the federal system of tax collection. I would hope that this energy would be directed into a system that would accomplish the following:
1) cost the fewest pennies per dollar collected.
2) eliminates the IRS completely.
3) There is no chance for it to morph into another progressive income tax with thousands of pages of exemptions and tax favors. (Returning tax money to the poorest would result in a IRS and increase the number of pennies it costs to collect one dollar of tax. )