The biggest problem with income tax is that it is so easy to cheat. Although the consumption tax is inherently fair, it will also be difficult to fairly enforce. The fairest and easiest tax to collect would actually be a national property tax. Those who don't own property would pay through their rentals.
It was revealed just this week that the government loses $385 billion each year through income tax cheating. Any IRS effort to use sophisticated tracking techniques to stem this is welcome. So Mr. Norris is off base in trying to villainize the IRS.