CRuz has and does. The sales tax /fair tax is the only way to get rid of this odious institution called the IRS.
Getting rid of the IRS also means effectively ending the ObamaCare mandate.
No, the ONLY way to get rid of the IRS is to REPEAL the 16A. There is NO OTHER WAY. You can REDUCE the power of the IRS by throwing out the tax code with a simple flat tax. But until the 16A is repealed you will ALWAYS have income tax and the IRS. And you DON’T want to ADD a national sales tax to the feds pre-existing income tax power. You must FIRST repeal the 16A to get rid of the fed’s power to tax income.