My old boss, Bob Novak, used to say that comprehensive tax reform resulting in a rational and clean tax code would never occur, because there’s too much money to be made by the revolving door lobbyists and consultants who wrote the complex tax law and regulations, and then cash out to exploit it for their clients.

But lobbyist Rich Gold — whose lobbying firm last year lobbied for “tax credits” in the form of checks for windmill companies, among other special carve-outs — thinks the real obstacle to tax reform is the tea partiers.