taxpayers often tell me -- tax preparers are often ask me what they should tell their clients, to gilley about estate taxes. here is the most honest and insightful thing i can tell them -- i have no idea. and they always seem dissatisfied. democrats are looking for rich people to tax. and republicans are adamantly refusing to attack anyone, especially the rich. with the parties largely gridlocked over tax policy, unable to set a long-term course for taxes, we now have a tax cut that is increasingly temporary, with major provisions due to expire at the end of the year and other provisions that expire on a regular basis. that makes it impossible for practitioners to advise their clients, and for businesses and individuals to plan a future. all of that hurts the economy over the long term. the thing i am most confused about is why our elected leaders do not seem to understand, or if they do, they do not seem to care -- all of the problems this temporary tax writing is creating. we have a wonderful panel today that i am sure will clear up my confusion, at least when it comes to taxes for the