You're absolutely right, johnwk, passing the unfair tax plan before repealing the 16th amendment is akin to placing the cart before the horse. It's a a bad idea and very risky. Actually there are many problem with the unfair tax. Your valid point is just one on a long list. Not to worry, the plan has been floating around for many years but never seems to get the traction it's supporters want or need (that's a good thing).