One of the first misconceptions of the author of the article is that the wealthy pay income taxes. While the wealthy do send income taxes to the feds, they are merely a tax collection service, These taxes for both the individual and the enterprises the own are both treated as a "cost of doing business"! The fees they charge or the retail price of their products (small businesses {including Bill Gates} include the revenues for both the busienss and salaries or dividends of the stock holders. These individuals may spend a smaller percentage of their gross income on goods and services, but it will still be substantially greater than lower income people.
"Replacing our system of progressive income taxation with a regressive sales tax is the wrong way to go." We all will agree with this statement! The Fair Tax is not a "regressive sales tax". The Prebate makes the Fair Tax "progressive" in nature. The single "flat" tax rate of the Fair Tax applies to everyone but when the deduction of the Prebate is considered the family at or below the poverty level has an effective tax rate of 0.0% and the family at twice the poverty level would have a max effective tax rate that is equal to 1/2 the flat tax rate.
These are just two areas that you may want to consider in responding to the article. Maybe some others may have a few other suggestions