At a recent Democratic Party fundraiser, President Barack Obama claimed to have cut taxes and therefore was "amused over the last couple of days where people have been having these rallies about taxes." He added, "You would think they would be saying thank you." Instantly the video was playing everywhere and everyone was horrified or thrilled (depending on their political persuasion) at the president's mocking tone and obvious contempt for the Tea Party protesters. As usual with Mr. Obama, the truth is intentionally lost in his rhetoric and his polarizing brand of "charm".

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While his derisive words and tone were obviously meant to marginalize the millions of Americans who disagree with his policies, they were also meant to become the focus of the nation and in that regard, Mr. Obama succeeded. The fact that he was lying about the core issues (taxes and campaign promises) was virtually ignored. In fact, Democrats have increased taxes by hundreds of billions of dollars and have repeatedly violated the president's promise to not raise taxes on the middle class:

Government Spending is Not a Tax Cut: Democrats claim that $466 billion in subsidies paid directly to big insurance companies in the health care takeover represents a "tax cut."

• Beginning in 2014, the Democrats health care takeover will provide $466 billion in subsidies for health care premiums directly to insurance companies, not in the form of tax cuts. According to the legislation, "the Secretary of the Treasury shall make the advance payment under this section of any premium tax credit allowed under section 36B of the Internal Revenue Code of 1986 to the issuer of a qualified health plan on a monthly basis." This provision is a direct payment to insurance companies. It would not reduce any individual's tax liability, and is therefore not a tax cut.
  
  
• By 2019, JCT estimates that 163 million people or 93 percent of all Americans would receive absolutely no benefit from the government's payments to insurance companies. So according to the president, the largest middle class tax cut in history is a $466 billion direct payment to private insurance companies that does not reduce any tax liability and does not benefit 93 percent of Americans.
  
  

"Stimulus" Refundable Tax Payments: Democrats are also using this tax season to applaud the "Making Work Pay" refundable tax credit, which was passed in the Democrats $862 billion "stimulus" bill. In reality, much of this so-called "tax cut" is also a direct government payment.

• The Making Work Pay credit-along with a number of other tax provisions in the stimulus bill-are refundable tax credits where individuals will receive a direct payment from the government even if their credit exceeds their tax liability or they have no tax liability at all.
  
  
• The stimulus bill provided a refundable tax credit of $400 to individuals and $800 to couples earning less than $75,000 or $150,000 respectively. According to the CBO, 46.2 million or 40 percent of households in the U.S. have a negative income tax liability. Thus, 46.2 million individuals, and almost half of all Making Work Pay credit recipients, pay no taxes and simply receive direct government payments from these "tax cuts."
  
  
• Despite the name of his main tax program, it's clear that President Obama's tax policies don't pay. According to Bureau of Economic Analysis statistics, personal income in the U.S. has fallen by 3.2 percent since Obama took office in January 2009. Instead of creating economic growth and the high paying jobs Americans need, the President's tax policies impede economic expansion and keep more individuals dependent on the government.
  
  

Broken Promises: Despite his claims, the President has now repeatedly violated his famous pledge that, "Under my plan, no family making less than $250,000 a year will see any form of tax increase."

• According to Ways and Means Republican staff, the Democrat's have passed 14 different tax provisions that would impact middle class Americans and violate President Obama's promise to not raise taxes on the middle class, including 12 provisions in the $570 billion worth of tax increases in Obamacare.
  
  
• H.R. 2, one of the first bills signed into law by the president included a tobacco tax which expressly violates the President's pledge to only increase taxes on the rich. No matter one's opinion of the tobacco tax, it falls on those making less than $200,000. (source)
  
  

Too many Americans fell for Candidate Obama's empty rhetoric, false promises and diversionary tactics during the 2008 election cycle. It is imperative that the voters do not allow he and his accomplices to get away with it again in 2010.