Herein lies the problem.
The proposal also calls for a monthly payment to all family households of lawful U.S. residents as an advance rebate, or "prebate", of tax on purchases up to the poverty level.[
...if folks can find a way to draw welfare on a couple of id's and work on another one, they can scam this and the government that is unable to find any illegal dealings when a couple of hundred "tax refunds" all go to the same address, will not be able to handle this. Whether or not the plan would work would depend entire on the level of competence of the government entities who oversee it. In other words, it won't fricken work cause the government is incompetent in virtually every field it enters.
Thousands of Tax Refunds Sent to the Same Addresses
The Internal Revenue Service sent 23,994 tax refunds worth a combined $46,378,040 to “unauthorized” alien workers who all used the same address in Atlanta, Ga., in 2011, according to the Treasury Inspector General for Tax Administration (TIGTA).
That was not the only Atlanta address theoretically occupied by thousands of “unauthorized” alien workers receiving millions in federal tax refunds in 2011. In fact, according to a TIGTA audit report published last year, four of the top ten addresses to which the IRS sent thousands of tax refunds to “unauthorized” aliens were in Atlanta.
The IRS sent 11,284 refunds worth a combined $2,164,976 to unauthorized alien workers at a second Atlanta address; 3,608 worth $2,691,448 to a third; and 2,386 worth $1,232,943 to a fourth.
http://www.snopes.com/fact-check/itin-soldiers/
The irs might be eliminated but the people who administer the new system will be drawn from the same "gene pool" and will not be able to manage it either.

Liberals are like a "Slinky". Totally useless, but somehow ya can't help but smile when you see one tumble down a flight of stairs!