Does the FairTax Abolish the IRS?

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I just saw a bumper sticker that had on one side the letters “IRS” in a circle with a line through it and on the other side “FairTax.org.” But does the FairTax abolish the IRS? Of course not. If there were no IRS then why would any business bother to collect the FairTax? Obviously, the federal government would have to have the IRS or an agency just like it to enforce tax collections.

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