The Democratic Leadership in the Congress made a pretty big strategic mistake on Thursday. They, for all intents and purposes, announced that they will raise your taxes on January 1, 2011. They did so plainly, and I tend to believe them.

For weeks on my radio show, at Tea Party gatherings -- including the 9/12 project in Washington, D.C., and in multiple op-eds here in Fox News Opinion -- I have implied that the way for Democrats to help themselves in the upcoming midterm elections would be to demonstrate accountability to the taxpayer prior to November.

In other words, don't just talk about keeping middle class tax rates at their current place, but to pass legislation to do so.

Yesterday, for reasons that are almost inexplicable, multiple leaders in the House and Senate sounded off about the "impossibility" of being able to prevent the largest tax hike in history being applied to ALL tax-payers (including the middle class.) In other words, every single person that pays income tax, be they poor, middle class, or wealthy, will receive a tax increase.

Preferring to hit the campaign trail instead of passing simple legislation, the Party that is in control of the White House, the House of Representatives, and the U.S. Senate is now going to the voters to ask them to rehire them in 2011.

I'm left wondering, "on what basis?"

As a small business owner, I'm all too familiar with job performance reviews. If I hire someone, and give them a fairly short list of things to do over an extended period of time, I expect them to accomplish everything on the list. If they can't achieve the most simple of tasks over the designated time period, then on what basis would this person expect me to continue their employment? After all, they had already had been given a review where it was revealed as all-too-obvious that they had not done what they were hired to do.

The Democrats in Congress have had 8 to10 years to prevent these tax increases from going into effect. A simple resolution stating that the all federal tax rates would remain a current levels permanently (or even extended another ten years or so) is all that would have been required.

Instead they're now sitting in the CEO's office, having been summoned for their job performance review, still asking the voters to "trust them" to get that simple task done, even after we've already rehired them for another go round.

It's either arrogance or stupidity.

Either way -- it's worthy of a pink slip!

Kevin McCullough is the nationally syndicated host of "'Baldwin/McCullough Radio"  now heard on 207 stations and columnist based in New York. He blogs at www.muscleheadrevolution.com. His second book "The Kind Of MAN Every Man SHOULD Be" is in stores now. And host of "The Kevin McCullough Show" weekdays 7a-9am EST on Sirius 161.

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