The GOP House will pass a bill modeled after the House majority leader's proposal. Boehner suggested that the president must either accept the House bill, or the president will be responsible for the tax increases that will result. In other words, the GOP is playing a political game on who the public should blame for the failure of negotiations. The president holds the best hand in this game, as long as he is willing to play his hand. He can let the Bush tax cuts expire, and then the Senate can introduce a bill which reinstates the middle class tax cuts that will expire along with the expiration of the Bush tax cuts. He has not been a tough negotiator in his previous discussions with Boehner right after the 2010 elections when he had a weaker hand. We will have to see what happens next.