Just two guys reading the GOP playbook and laughing out loud. The key thing to remember about the battle over the so-called fiscal cliff is that in the short-term, it's really a battle over tax rates: under current law, everybody's taxes are going to go up on Jan. 1, 2013. Yes, there's a spending side to the cliff, but unlike taxes, the sequester's spending cuts won't be felt right away, so dealing with taxes is a more urgent priority.