The IRS gives April 15 special meaning, but a bill pending in Congress could make it just another beautiful spring day. The Fair Tax Act would repeal all federal income taxes, payroll taxes and estate/gift taxes, replacing them with a sales tax effective January 1, 2007. The Fair Tax would be paid on all purchases within the United States of any new goods or services for final consumption. The tax would be 23 cents of each dollar spent. That rate is calculated to be "revenue neutral" on a static basis to assure it will raise the same amount of funds...