In your version of the world the securities and exchange commission and the federal trade commission now become the irs? Those two agencies nmhave zero do to with federal income tax in our current system.

Continuing your statement, you next readily admit that you have to recreate the irs but just call it something else. I thought the goal was to abolish the irs? Why do we now need to recreate it?

When you say cash incentives I believe you're hinting at the prebate. You've just answered your own original post on the issue with the fair tax. To fix the fair tax and not make it monstrously regressive, the prebate trys to fix that. The issue is the prebate would have to be very high to cover all necessary minimum and not crush all poor people into homelessness.

"The wealthy pay little to no tax in comparison. The average upper class pain 8% and less while middle and lower class paid 28%".

You've thrown out some numbers but you've conviently left out all the necessary details and everyone is left to assume what you mean. What I think you're trying to say is that the upper class paid 8% of the total federal taxes the irs collected, or you could be saying that the upper-class pays 8% of their income in federal taxes. Both are wrong. But who knows, you conviently don't say what you mean. https://taxfoundation.org/publications/latest-federal-income-tax-data/