Florida Gov. Ron DeSantis has plans for the Internal Revenue Service if he becomes president, and it is not to keep them going. During a town hall in Iowa on Thursday, the GOP presidential candidate said he would tear apart the IRS and introduce a flat tax that would charge the same rate across all Americans.

When asked by moderator Kaitlan Collins if he would eliminate the federal income tax if he gets elected into the White House in November, he responded, “I would eliminate the IRS, have a single rate, and just do a flat tax. That would be the ideal tax system.”

For DeSantis, the new rate would make it possible for every American to enjoy lower taxes. As he proposed the idea to the audience, he touted the success achieved in Florida with lowering taxes.

This is not the first time DeSantis has brought up the idea of abolishing the IRS. Shortly after announcing his presidential campaign in May, he told radio host Dana Loesch on her show that America needs a better tax system.

Calling the IRS “a corrupt organization,” he called for “something totally different” that would favor the average American.

It is unclear if DeSantis’ tax idea will appeal to Iowa voters enough for them to support his presidential bid. But for now, former President Donald Trump enjoys a higher lead than the governor in the state based on polling average from the RealClearPolitics, which shows that Trump’s support beats DeSantis’ by 33 points.

While his promise regarding abolishing the IRS might be seen as an effort to appeal to Iowans, instances of DeSantis criticizing the agency dates back to 2013 when he was a member of the House Oversight and Judiciary committee.

Speaking to Fox News at the time, he stated that the IRS is “past its point of usefulness.”

He then went on to call for the need for a switch to fair or flat tax as a nation, arguing that his proposed systems would reduce the power the government has over the people.