The author misunderstands what the FairTax really is.
For those unfamiliar with the FairTax, the measure is a bill in congress that replaces federal business and personal income taxes, payroll and self-employment taxes, and estate, gift and generation-skipping taxes with a national retail sales tax. The tax is on all retail consumption without exception, save for used goods and tuition. The legislation features a pre-payment to untax all Americans on their consumption of essentials up to the poverty level. Indeed the FairTax puts you, the citizen, in control through your consumption choices - not the IRS - of how much tax you pay and when you pay it. The FairTax lets you take home your paycheck with no federal deductions and withholdings. The FairTax makes April 15 just another spring day, because there is no income tax.
Yet the FairTax puts Uncle Sam in the same real spending position he is in today. The FairTax powers the economy by getting out of the way of those who are thrifty, industrious and productive. The FairTax is the only tax, existing or proposed, that is understandable, efficient, conductive to economic growth and fair.
Given this context, let me address this blog. There is no per-person obligation because each person can choose not to consume over the poverty level. The individual is not jailed because the tax is collected from him or her at the cash register when the individual makes a retail purchase. True, if the individual is in jail for some other reason, the individual does not receive the prepayment mentioned above.
I commend visiting the website www.fairtax.org to learn the truth about the FairTax.