Given:
Republican presidential candidate Ted Cruz has proposed eliminating several federal departments (Internal Revenue Service, the Department of Education, the Department of Energy, the Department of Commerce and the Department of Housing and Urban Development).
At the same time, he has proposed simplifying the tax code so that everyone pays a 10% tax on income.
Therefore:
Since he proposes eliminating the Internal Revenue Service, there is no department in a Cruz administration that would administer collection and recordkeeping of payment of his proposed 10% tax on income.
He has not proposed that the administration of tax collection be transferred to one of the federal departments that he would keep.
In conclusion:
Ted Cruz must be a moron.