Death and taxes on tax day, April 15th: that is the subject of this evening's "Talking Points Memo."

The House has passed a law that would repeal the death tax, but the Senate might once again vote to keep that un-American tax in place. Predictably, "The New York Times'" lead editorial today was headlined, "Long Live the Estate Tax." The liberals love the fact that the federal government can take half of your stuff when you die if you are wealthy.

Now, since the death tax kicks in at $3 million, most Americans don't have to deal with it, which is why this example of socialism is allowed in this country. Most of us simply ignore this gross violation of our private property rights.

The left hides behind the deficit to argue for the death tax, but if liberals really cared about the deficit, they'd demand a flat tax for corporations and individuals that would close all loopholes and stimulate the economy at the same time.

For example, if the U.S. government imposed a 20 percent corporate flat tax, foreign companies would move to America in droves, because most countries tax businesses at a much higher level than that. Thus, there'd be more jobs here and more people in corporations paying taxes to the U.S. government. The revenue would come pouring in, the deficit would recede.

But that's not what the left really wants. It wants income redistribution. That is, taking assets from the affluent and giving it to those less well off. Somewhere, Karl Marx (search) is glowing.

The truth is that millions of Americans pay almost nothing to their country. Those on welfare and receiving other entitlements like housing subsidies and food stamps are being supported by the rest of us who pay their own way.

Now, some of these Americans deserve the helping hand and some don't. But the government doesn't differentiate. If you are poor because of addiction, laziness or apathy, the government is apathetic. It doesn't care. You get the handout.

But what liberals really want is more than a handout. They want subsidies that would lift the poor into the middle class. They want Americans who succeed to support those who fail, no matter what the circumstance.

In addition to the federal government, 19 states and D.C. also have death taxes, more seizure of private property. This isn't in the Constitution, where private property is supposed to be protected from seizure.

It is time for Americans to decide just what kind of country we want. We should vote on the death tax. Let's have a referendum on capitalism. And the next time these closet socialists scream about taxing the rich, point out that all Americans should be treated equally. If you want to live in Havana, go there.

And that's "The Memo."

The Most Ridiculous Item of the Day

Time now for "Most Ridiculous Item of the Day"...

As you know, there's a raging debate in California over whether police should be allowed to chase people fleeing in cars.

L.A. is, of course, the car chase capital of the world, it seems. And here is another one:

(BEGIN VIDEOTAPE)

[This is on the] 405 Freeway, tons of traffic and one idiot putting lives in danger. The stolen Cadillac zoomed around some of L.A.'s most affluent neighborhoods before the cops closed in and got the guy.

(END VIDEOTAPE)

The solution to this kind of nonsense, of course, is a new state law that gives the perpetrator, the guy on the ground, a minimum of 10 years in prison if convicted. Got it, Sacramento? That will stop the madness, which is beyond ridiculous.

I—You can watch Bill O'Reilly's "Talking Points Memo" and "Most Ridiculous Item" weeknights at 8 and 11 p.m. ET on the FOX News Channel. Send your comments to: oreilly@foxnews.com