Whereas the current system of income taxation is disproportionately burdensome to families, small businesses, and individuals.
Whereas the current tax system has created a quagmire of complicated regulations that have lead to a tax code that is thousands of pages long and results in millions of man-hours each year spent trying to decipher it.
Whereas large corporations pay little or no taxes annually under the current system.
Whereas income tax fraud is rampant at all levels.
Whereas the current tax code has lead to businesses lobbying the government to receive preferential tax treatment and exemptions that results in market imbalances and unfairly favors large businesses.
Therefore the 16th Amendment should be repealed and should be replaced with a "FairTax"-style national sales tax.