1. In some ways in benefits both sides to just do everything when the new Congress convenes
All taxes go up, and they can be quickly pushed back down again; retroactively in the case of the 98%.
Then we are voting on tax cuts only, and Republicans would have to vote for the 98% part to keep their pledges to Grover. Nor would they be raising taxes on anybody. The top 2%'s taxes were scheduled to go up on January 1st and they went up; nobody will have voted to raise their taxes.
Also, the new Congress has a few more Democrats in both chambers, so there are more votes to work with on our side.