I am constantly astounded by the insight and vision displayed by our Founding Fathers for the controlled governing and protection of the country.

The current Obama administration in three years has developed more national debt, $6.5 trillion, than the combined total national debt, of $6.3 trillion, developed by all the presidents from George Washington through George W. Bush from 1789 through 2008.

We have spent this mind-damaging fortune in only three years without so much as a plan or budget for the operation of the largest economic engine in the world. This behemoth engine, called government spending, is rocketing down the tracks with no steering control and constantly accelerating. It is not a question of when we will have a train wreck, but when.

Jan. 24 marked the 1,000th day since the U.S. Senate has passed a budget. By enacting continuing resolution upon continuing resolution (short-term measures to keep the government running), the Senate has taken a pass on leading, all to the detriment of the poor and middle class.

The budget process forces Congress to set priorities to protect the people's money. Instead, the Democrat-controlled Senate has abdicated its responsibility. The result? The deficit is soaring, causing a looming tax burden and injecting uncertainty into the economy. It's no wonder the U.S. economy's growth is so tepid.

Despite all of the red flags, the Senate has utterly failed to execute the most basic function of governance at the worst possible time - when the country's fiscal house is in disarray, the U.S. credit rating in jeopardy, entitlement spending ballooning, defense spending on the chopping block, and the economy in shambles.

One thousand days without a budget is an embarrassing number, but the level of spending, deficits, and taxation that results from the Senate's failure to exact even a modicum of fiscal discipline is terrifying. Senator Reid has said it would be "foolish" to pass a budget, but failing to pass it is proving beyond irresponsible. The middle class will be left holding the bag, paying with soaring deficits, higher taxes, and a weak economy as far as the eye can see.

The president's budget for 2013 embodies his policies for economic growth and recovery - more government, more regulation and more spending. If you think the key to economic growth and prosperity is increased government spending, financed by increased tax rates on job creators, investors and small business, with sustained record deficits and soaring debt, then president is your man. If you think that is nuts, your only choice is to get him out of office.

Obama's budget projects that federal income tax revenues will double by 2020, federal corporate tax revenues will double by 2017, and federal payroll taxes will double by 2022.

That is because already enacted under current law for 2013are increases in the top tax rates for virtually every major federal tax. In that year, the tax increases of Obamacare go into effect, and the Bush tax cuts expire (for individuals making over $200,000 a year, and couples making over $250,000 per year) which Obama refuses to renew. Remember, most small businesses report their business income as personal income under Subchapter S corporations.

As a result, if the Bush tax cuts simply expire for these higher income earners, the top 2 percent income tax rates will go up by nearly 20 percent, the capital gains tax rate will soar by nearly 60 percent, the tax on dividends will nearly triple, the death tax rate will rise by nearly a third, and the Medicare payroll tax will explode by 62 percent for these targeted taxpayers. [Forbes]

The president said, "Everyone must shoulder their fair share." The taxpayers targeted for these tax increases are the top 3 percent of income earners. But as the "Wall Street Journal" noted, those top 3 percent pay more in federal income taxes than the bottom 97 percent. So if that is not their fair share, what would that fair share be?

Also remember that 49 percent of taxpayers pay no federal income tax at all or receive an earned income tax credit.
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