Overhauling the U.S. Tax Code

The time is long overdue to overhaul the U.S. Tax Code. Admittedly, great strides have been made to reign in the government's hold on the citizens through taxation under Presidents Ronald Reagan and George W. Bush. These tax cuts are commendable and have done much to bolster the economy and end the pervasive oppression of the IRS. However, these improvements are not enough.

I would like to suggest that we end the Income Tax entirely and abolish the Internal Revenue Service.

These proposals have been made before by Libertarians, Conservative/Libertarian Republicans, and others who are aware of the problems inherent in the present tax code. However, rarely in the history of this Republic have so many voices been raised concerning the problem of taxation, and rarely have there been so many viable alternatives proposed to replace the current system. The time is ripe for change.

The Income Tax and the Internal Revenue Service were not envisioned by the Founders of this Republic. These things were added much later in our history. They are not sacred institutions. However, an entire culture and industry has arisen out of the advent of both. Accountants, attorneys, law enforcement officials, investigators, and a slew of other taxation professionals depend on the present system for their livelihood. Homeowners depend on the tax deductions. Those who support various and sundry non-profit, religious and charitable organizations depend on the tax breaks they get for their donations. And this is only the tip of the iceberg.

Overhauling the current system would be a mammoth task that would essentially change the culture.

Yet such a change is worth pursuing. Several proposals have been put forth that hold promise. One proposal is the 'fair tax.' Another is the national sales tax. Yet another is the 'flat tax,' meaning that each citizen owes a certain percentage of their income across the board. Some of the states have implemented a policy of taxation that excludes food and medicine from being taxed.

At present I favor a national sales tax that would exclude food and medicine from the equation. Several major think-tanks are doing research on the various proposals to ascertain which would be the most feasible and cause the least disruption to the culture and economy.

What would be the benefits of such a massive change? Fairness is the major benefit. Individuals and corporations alike would owe their fair share, bar none. This would prevent corporate welfare and stop individuals who never pay income tax at all due to their income level from receiving refunds on taxes they never paid. In addition, a new system would in all likelihood lead to smaller government, one of those Libertarian ideals that always seems to get buried somewhere beneath the present talk of dubious liaisons with tax-and-spend liberals. The government would be forced to live within its means. If we cannot afford certain things due to the lower tax burden on the citizens, then so be it. Certain programs would have to go. This is a good thing.

The Founding Fathers never wished for a system of taxation that would burden the citizens to the point of rage. Many are at that point and have been at that point for years. The IRS essentially operates as a quasi-government unto itself with very little accountability to anyone in elected office. It has used bullying tactics on the citizens of this nation, often driving persons to bankruptcy or worse, imprisonment. There is a much better way.

The IRS should be abolished and replaced with a Department of Federal Collections that is accountable directly to the President. If this means creating a Cabinet post, then so be it. An agency with the power of the IRS has no business operating under the assumption that it has a free reign with no accountability to elected officials. If the Director of this new Department of Federal Collections cannot maintain adequate accountability, then he/she can be immediately fired and replaced by the President. Of course, with a national sales tax or a flat tax, there would be little or no room for fraud or tax evasion. Thus, the need for the bullying tactics of the IRS would immediately cease.

I continue to be intrigued by the various proposals that have been offered with regard to our system of taxation. I am gratified by the fact that so much time and energy is now being devoted to the concept. I offer my proposal as one more to add to the mix with the hope that in the end, Americans will be free from the present system of overburdensome taxation.