RJ Harris, a candidate for the Libertarian presidential nomination, has a blog article on his campaign website entitled “Ending the IRS, Personal Taxes and Welfare from the Federal Level.”

He writes in part “Fellow citizens, if you elect me as President I will exempt you from personal taxes by ending the IRS and allowing nothing to take its place. Then I will end the federal welfare system and the benefits will come from having stopped the government from stealing what you earn along with your ability to be as thrifty or as beneficent as you choose.”

Harris quotes Frederic Bastiat to justify his position.

From Harris’ issues page:

End all foreign aid, eliminate deficit spending, DO NOT raise the debt limit or taxes, audit the Federal Reserve, restore a constitutional gold and silver currency, eliminate all unconstitutional social welfare (Except for Medicare and Social Security since those are debts we are now forced to pay until we can safely phase them out), eliminate all unconstitutional federal agencies and consolidate those that remain for greater efficiency. End the expeditionary wars and return all Army and Air Forces to the United States. With the socialism and interventionism eliminated from the budget, along with the taxes required to pay for them, investment and industry will return to our shores faster than ever they left and we will see the greatest economic recovery in the history of nations. This return to prosperity will ensure that we are able to repay the massive debts incurred by the Republic before the passing of the current generation.

and

I will work with the state legislatures to repeal the 16th Amendment ending all personal income taxes the collection of which presupposes the government’s ownership of the people’s labor which is directly counter to the prohibitions against involuntary servitude in the 13th Amendment. Any funding scheme promulgated by Congress as replacement to the income tax will be constitutional or I will not sign or execute the legislation.