President Bush and Republican campaign committees have pinned their political strategy on a claim that Democrats would raise taxes if elected to a majority in Congress. They may think their approach is good politics, but at the end of the day, it's policy that matters, and the average American family is not secure in today's economy. Democrats have a long history of supporting relief for middle-income families and we'll build on that to strengthen economic security for all Americans.

Democrats understand that the tax code can help Americans realize their dreams and foster stability as we grow into a new century. But, if we're not careful, the code can widen the gaps that divide America and keep millions from reaching their potential. That is why Democrats have developed a pay-as-you-go budget platform that will not saddle our children and grandchildren with more, unbearable debt. We will make it a priority to close the 'tax gap,' collecting the $345 billion owed each year in unpaid taxes and we will close tax shelters and eliminate benefits for companies that move jobs overseas.

Regardless of which party controls Congress or the White House, issues like enforcing current tax law, simplifying our nation's tax code or reforming Social Security, cannot be achieved without a truly bipartisan effort. I would hope that the President and his fellow Republicans, instead of attempting to predict the behavior of Democrats, would work with us to find common ground and solve the many challenges facing this great nation.