Gravel believes the only way to reform the tax structure is to get rid of the IRS and the income tax and implement a truly "progressive" national sales tax - fair tax. Under our current tax structure Gravel notes that Americans are being taxed on what they earn and on what they spend and calls this a regressive tax structure. The three aspects of a fair tax system - and ones that Gravel believes are inherent in the Fair Tax proposal are transparency, a zero exception policy and simplicity. Gravel criticizes his Democratic opponents' answers to the current tax policy: taxing the rich and taxing corporations. Gravel says that the rich can work the system and that corporations pass it onto consumers. The fair tax system that Gravel suggests would only tax Americans on what they spend. But it would also provide monthly payments to individuals and families based upon what they pay for life's essentials. Under the fair tax, social security and Medicare would be completely funded.

YouTube Video: Gravel discusses some of the preconceived notions about the fair Tax system's sales tax only approach.

YouTube Video: Gravel addresses his fair tax policy on CNN at six minutes into the video.

— Las Vegas Sun new media intern Jenna Kohler compiled this report.