As Democrats prepare to take over the reins of Capitol Hill come January, our top budget priorities must be to restore fiscal discipline.  At the same time, we must protect middle-class tax cuts and review all areas of federal spending.  We should also reinstate a strong pay-as-you-go rule and other budget enforcement tools, and work to close the tax gap – the difference between the amount of taxes owed under current law and the amount actually paid.  We also will work to strengthen Social Security and prepare for the coming retirement of the baby boom generation.