As long as there is an IRS as currently structured than no tax plan will work, the IRS is a criminal organization and needs to be completely dismantled, this plan as stated still lends itself to vast and massive corruption.
I’m all for building a wall (build it tall and build it long) to deter illegal immigration but just as important is tearing down the wall of government bureaucracies that constrain and viciously punish we the people.
As long as you have an income tax, you will have to wrestle with “What is income?” and “Who has income?” and “When was the income received?” and so on. What is alimony? What about community property states? What about businesses? What is rental income, and how do you handle depreciation?
But right now, the income tax is designed to buy votes, using a variety of credits and deductions to control people’s lives (but make them think they are getting something). A lot of folks file their taxes in February because they are counting on getting a “refund” of $4000+...and I don’t think they will vote to have THEIR skin put in the game!