Plan’s a new agency.
Eric Toder 12, co-director of the Tax Policy Center, Institute Fellow at the Urban Institute, et al., 1/2012, “Using a VAT to Reform the Income Tax,” https://www.taxpolicycenter.org/sites/default/files/alfresco/publication-pdfs/412489-Using-a-VAT-to-Reform-the-Income-Tax.PDF
A VAT would require the IRS, or a new agency, to establish an administrative apparatus, with its own forms, instructions, regulatory guidance, processing, taxpayer service, and collection and enforcement activities. Although much of this structure might be similar to what currently exists in the IRS, there would still be a new set of procedures and a new administrative structure whether or not the IRS administered the VAT. This would require a significant appropriation in advance of the VAT’s startup to establish the apparatus and pay for initial taxpayer education programs, and annual appropriations thereafter.