Red Herring
Tom didn't say that we shouldn't pay any taxes, just that the cost of complying with the current tax code is over $140 billion each year (and I've heard much higher estimates). The IRS itself states that Americans spend over 5 million labor hours each year complying with the tax code. At 2080 hours per labor year (52 weeks * 40 hours/week), that's the full time labor equivalent of almost 2.5 million people. Surely we can find better and more productive uses for the labor of 2.5 million people than complying with a massive (and massively corrupt) tax code. I'm not a big fan of the sales tax idea but it'd be a huge improvement over the mess we have now.