Steven L. Hayes graduated with honors from the University of Arkansas and the University of San Francisco Law School. As a self-described "recovering" tax attorney he spent considerable time and resources investigating alternatives to the income tax. Based on his research, including interviewing tax practitioners, business owners, employees and economists, he determined the best solution was to eliminate the income tax and the IRS and replace them with a national retail sales tax collected by the states. In 1990, Mr. Hayes joined and became President of Citizens For An Alternative Tax System (CATS), a non-profit 501(c)(4) lobbying organization, which was the first organization dedicated to the idea of replacing the federal income tax with a national sales tax.
He was also instrumental in forming the Florida FairTax® Educational Association, Inc., (FFETA) and currently serves on the FFETA board of directors. Hayes has appeared on hundreds of radio and television shows, had numerous articles published in newspapers and magazines, and regularly speaks to groups of citizens around the country about why we must eliminate the income tax and the IRS and replace them with a national retail sales tax. Mr. Hayes has testified before the House Ways And Means Committee and former Congressman Jack Kemp’s Tax Reform Committee. He is widely sought after as a subject matter expert on tax reform panels and forums.