What are the real advantages and drawbacks of the Fair Tax Plan?

At least one Presidential Candidate is running on the idea of implementing the Fair Tax plan in the USA. The Fair Tax Plan seems to be blasted by Tax Professionals fairly regularly, but then they would stand to be the most obvious losers in a switch away from the current Income Tax system in the USA. Defenders of the plan at FairTax.org seem to focus on combating a number of straw man arguments against the plan. But what is the real story as seen by those with no vested interest in the plan one way or another?

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