Corruption within the Internal Revenue Service (IRS) is facilitating illegal immigration, according to presidential candidate Ted Cruz.

Cruz explained the benefits of a simple flat tax plan on SiriusXM’s The Willow Majority with host Andrew Wilkow on Friday:

The IRS is absolutely corrupt. It is facilitating illegal immigration. The commissioner has been a party to lawlessness.

Indeed the IRS has persecuted American citizens who were perceived to be political opponents of the President. It has gone after conservative groups, it’s gone after tea party groups, it’s gone after pro-life groups, it’s gone after pro-Israel groups, it’s gone after groups that simply defend the Constitution, that’s deemed inconsistent with the political priorities of the Obama administration and that is an abuse of power.

My simple flat tax would allow every American to fill out their taxes on a post card or on your, a smartphone app. And it is for a family of four, the first $36,000 you earn, you pay nothing, no income tax, no payroll tax, above that everyone pays a simple flat tax of 10%. You fill it out on a post card.

Cruz said he admits it’s not an easy endeavor to abolish the IRS, but that a “mandate from the people” in 2016 would propel the effort.

The complexity of the code entrenches Washington, it’s where all the carve outs all the loopholes, all the subsidies, all the special interests get their goodies in the tax code. There are more words in the IRS code than there are in the Bible,” Cruz said. “The biggest reason to adopt a flat tax is it disempowers politicians in Washington, both Democrats and Republicans.

The Cruz simple flat tax will produce 4.9 million new jobs, will increase capitol investment by 44% and will result in the after tax income of Americans from the very poorest to the very richest, going up by double digits. The average family will see over 10 years an increase in their after tax income of $7,600.

Cruz went on to emphasize his plan to abolish the federal Department of Education, sending the money back to the states and allowing more local control of schools. He also expressed, in relation to constitutional conservatism and the Tenth Amendment, that he would not interfere with states’ rights to determine for themselves on issues like marijuana legalization.

Follow Michelle Moons on Twitter @MichelleDiana