Steven L. Hayes graduated with Honors from the University of Arkansas and with Honors from the University of San Francisco Law School. Working for a number of years as a tax lawyer, Mr. Hayes investigated various alternatives to the income tax. Based on his research, speaking with other tax practitioners, business owners, employees and economists, Mr. Hayes decided that 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 Citizens For An Alternative Tax System ("CATS"), a non-profit 501(c)(4) lobbying organization, and became its President. Mr. Hayes has appeared on hundreds of radio and television shows, had numerous articles published in newspapers and magazines, and spoken to groups of citizens around the country about the reasons 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 Jack Kemp's Tax Reform Committee. Mr. Hayes is a regular member on panels of tax reform specialists.

Mr. Hayes is a national spokesperson for Americans for Fair Taxation and is on the board of directors for the Florida Fair Tax Educational Association.