Demonstrations called tea parties were held in all 50 states Wednesday — Tax Day — as many Americans oppose the rise of a federal government based upon entitlement spending. Protesters blasted the Obama administration for running up huge debts by bailing out corrupt and poorly run companies, and they oppose the entitlement society the president espouses.

However, Mr. Obama did get elected based upon his entitlement vision, so clearly many Americans support a big government colossus.

Also, it is true that the administration is changing the federal income tax code. Most Americans will pay little or no income tax to the feds. Affluent folks will be carrying the load. That class warfare approach has also been successful for President Obama.

But wherever you stand, the protests Wednesday are valid, and so is the debate over a huge tax and spend government.

While the federal tax system does favor working Americans, the state system does not, as many states like California and New York are on the verge of economic collapse. States run by liberal administrations have increased entitlement spending so much they simply can't pay the bills, so they must raise taxes on everybody.

• Oregon may raise the tax on beer 2,000 percent.

• California lawmakers raised the sales tax by one percent to 8.25 percent.

• New York has raised homeowner taxes dramatically.

• Delaware lawmakers want to raise taxes on anyone making more than $60,000.

• Wisconsin is raising corporate taxes.

The list goes on and on.

The truth is that the USA cannot afford to pay the medical bills of more than 300 million citizens without punitive taxation. Right now, health, pension and disability costs are bankrupting cities and counties all over this country, and high corporate tax states like Michigan and Massachusetts will soon be losing even more jobs, as companies are moving out. That is killing California and New York as well.

So Americans who believe in smaller government certainly have valid points. Of course, the liberal media doesn't want to hear that.

Wednesday, The New York Times and its satellite, The Boston Globe, totally ignored the tea party protests. The network news paid scant attention, with the exception of NBC News, which allowed its commentators to viciously attack Americans who support the tea parties.

Once again, General Electric boss Jeff Immelt and NBC President Jeff Zucker disgracefully permitted personal attacks on fellow Americans who disagree with their far-left vision. These men are corrupt and are greatly damaging the nation.

In the end, the folks will decide on how the federal government should be run. The next major election is a year and a half away.

But robust debate is one of America's great features, and no matter how the far left tries to damage that concept, it was on full display today.

And that's "The Memo."

Pinheads & Patriots

Tuesday night we told you that actor Jamie Foxx used his radio program to attack 16-year-old Miley Cyrus. That was wrong. So Mr. Foxx replied.

Click here to watch "Pinheads & Patriots"!

(BEGIN VIDEO CLIP)

JAMIE FOXX, ACTOR/RADIO HOST: I just want to say, I apologize for what I said. I didn't mean it maliciously and, you know, I'm a comedian.

JAY LENO, HOST, "THE TONIGHT SHOW WITH JAY LENO": I know that.

FOXX: You know that. You know my heart.

LENO: I know, I know.

FOXX: So Miley — can I look into the — Miley, I apologize, and I'll call you.

LENO: I think that's...

FOXX: That's sincere, right?

(END VIDEO CLIP)

All right. Everybody makes mistakes, and when you do sincerely apologize, you're a patriot.

On the pinhead front, former Congressman Tom Tancredo was invited to speak on immigration at the University of North Carolina.

(BEGIN VIDEO CLIP)

FORMER REP. TOM TANCREDO, R-COLO.: We will have to do it for all the people who are also not state residents. Anybody who wants to come, as is presently...

UNIDENTIFIED MALE: All right.

TANCREDO: That's not fair. If you don't like what I have to say, then you (EXPLETIVE DELETED)...

UNIDENTIFIED MALE: That doesn't give you the right to silence his constitutional rights.

(END VIDEO CLIP)

Now, it's the usual disgrace. Loons who grossly interrupt free speech are pinheads.

You can catch Bill O'Reilly's "Talking Points Memo" and "Pinheads & Patriots" weeknights at 8 and 11 p.m. ET on the FOX News Channel and any time on foxnews.com/oreilly. Send your comments to: oreilly@foxnews.com