Whatever one thinks about the best way to achieve deficit reduction or tax reform, such rigidity is not conducive to action on either front. Indeed, the idea that every provision of the tax code that lowers revenues must be preserved is the opposite of tax reform. But this appears to be Grover's position. I questioned him myself on this point a few weeks ago. I asked him if he would name a single provision of the tax code that is unjustified and deserving of abolition as part of a revenue-neutral tax reform that would also lower tax rates. Grover was unwilling to name one. He said it was solely the responsibility of the Democrats to come up with revenue-raisers. The only job Republicans had was to cut rates, period.