I have been fortunate to have been self-employed and a 1099 consultant on various projects. The tax system works fairly well for someone like me. I can write off expenses in several categories that allow me to save money to operate my businesses at an optimal level. For those tax payers who are w-2 wage earners the tax code can be difficult to maneuver with fewer options at your disposal. Am I suggesting you go out and start a business? Yes, sort of, as not all of us are geared to be self-employed, 1099 or run a business fulltime. But if you are adventurous 2013 may bring about some independent opportunities your way and I would suggest you not be afraid to take on the challenge. I can tell you several stories related to tax advantages because I am a small business owner, a disadvantage business owner or just a guy wanting more time and autonomy to pursue a dream or two. I would recommend you read “The Art of the Start”, “31 Secrets for Career Success”, and “Business @ The Speed of Thought”. Back to the fiscal cliff, maybe we would not be headed for this cliff if our government truly understood the needs of its citizens and not playing partisan politics. The flat tax sounds good and several versions of it may work but change has to be on the horizon. Would you agree?