Each January since the early 1980s Congress has convend under the shadow of large and damaging deficits. Late in the month presidents have sent to Congress budgets typically based on overly optimistic economic assumptions. All have called for large cuts in domestic expenditures. Mose have called for a few samll tax increases, usually camouflaged. In the months that follow, members of Congress find they cannot agree on honest expenditure cuts or tax increases that will meet the official deficit reduction targets. And so they fashion, sometimes alone and sometimes with the aid of the administration, quaintand curious budgetary evasions. In the end, Congress adjourns after certifying compliance with the deficit reduction targets, when in fact little or no progress has been made.