Under the proposal for the National Retail Sales Tax, for example, collections would be handled by the states (some 48 or so of which already collect their own) and the states -- and the retailers -- would be compensated for the effort.
Check in at www.salestax.org to get more details on how that would work.
I collected state sales taxes for a number of years (before widespread use of computers) and a federal tax would have amounted to one more line on the paper form. Computers would make it a matter of a few keystrokes.
The Washington end of the system could be as few as several hundred field guys -- to keep an eye on the states to be sure THEY aren't cooking the books (LOL) and a few guys in the basement of the T Building to run the computers tracking it all.
Gingrich suggested we could then give those terminated IRS people advanced weapons training, an M-16 and put them along our southern border.
Hey -- works for me.