And to this day you still haven't justified your opinion of consumer audits in the legislation beyond what boils down to, "because I said so."

You have yet to explain why that's possible when that specific language doesn't exist. You have yet to explain why that specific language isn't needed when that specific language DOES exist for audits and enforcement of retailers. You have yet to explain the discrepancy in your opinion of consumer audits under the Fair Tax, and the lack of consumer audits in every other sales/excise tax in existence. You have also not explained why that one section is apparently exempt from legislative rules requiring them to not be so ambiguous. I believe you also in the past suggested that the legislation may have been written to be ambiguous on purpose to help with passage.