The cost of administering a carbon tax

According to the CBO, administering cap-and-trade will cost $7.5bn over the next decade (at <$1bn/year, doesn't sound too horrendous). I can't tell if Environmental Capital is trying to be snarky here:

What was it that carbon-tax proponents always say about a tax being the simpler, easier solution to curb carbon emissions?

If not, no worries, but if so, this is just silly. Just like cap-and-trade, a carbon tax would require millions of entities to track their carbon emissions, have those emissions audited and processed by the CO2 IRS. Add that to the fact that any carbon tax that got passed would inevitably be riddled with loopholes and exceptions, it's not at all clear that the administrative burden would be any less than the one we're contemplating now for cap-and-trade