As he enters what promises to be a bruising re-election campaign, President Barack Obama must define what he envisions for tax reform. Will he raise taxes on the middle class by curbing the mortgage interest rate deduction? Will the Bush-era tax cuts be extended and for what income levels? Does he have a comprehensive tax reform plan, and if he does, will the GOP in Congress go along with it? Whatever the outcome of the election, President Obama or Mitt Romney must deal with the battle over tax reform.