TAX CUT NIRVANA….There are times when you almost have to admire their chutzpah. Last week Senate Republicans announced that “Democrat Delays Put Millions of Middle Class Taxpayers at Risk,” and today Robert Novak is gleefully going along — though nervously admitting there’s a “fear” that Republicans could get the blame for putting all those cherished middle class taxpayers at risk instead. But why would the poor GOP get the blame for Harry Reid’s perfidy?

Here’s the backstory. Democrats wanted to pass a quick bill to patch the Alternative Minimum Tax, and Novak admits that Reid “was serious about taking action.” But Republicans refused to allow the AMT tax cut to be brought up in the Senate unless four other tax cuts were also brought up. Gotta balance a tax cut with a tax cut, after all.

In other words, Democrats were perfectly happy to pass the AMT cut immediately. The only thing stopping them was Republican posturing. But somehow it’s Harry Reid’s fault.

Like I said, you almost have to admire it.