Now, to the second-worst item, that of tax relief. Although there are structural deficiencies in the tax code, we all know this is the "middle-class billionaire" tax cut. The fiscal elites, e.g. Bill Gates, Paul Allen, Michael Bloomberg, to name a few, are all trying vainly to donate their money properly. And that's commendable. The poor lesser billionaires "stuck in the middle" are having a hard time. They are resorting to money laundering and rare art collecting and haven't come up with a substitute for tax relief.