For the past several weeks it's become clear that the GOP is not going to move on separating the middle class tax cut from the one for people making over $250,000. There is a way to decouple the cuts in the lame duck session and give the GOP a huge black eye from it. And it only takes 4 easy steps.
Step 1: Pelosi pushes the decouple through the House in the Lame Duck session. The Dems who lost reelection have nothing more to lose and the Progressives who kept their seats have much more to gain.
Step 2: When it goes to the Senate, Reid should force the Republicans to filibuster. This might sound a little counterintuitive, but the Republicans need to be put on the defensive and on record as holding the middle class tax cut hostage. This will begin to set the narrative and framing in our direction. Most importantly, unless the GOP folds (not bloody likely), Reid cannot allow any tax cut bill to pass the Senate. He needs to run out the clock on the tax cuts and let them expire. If the only choice is to not decouple, then it shouldn't pass.
Step 3: Here's where it gets interesting. Now, here the GOP will probably be raising hell that the cuts were allowed to expire. So much the better, because then Obama would make a televised address telling the people that he signed and Executive Order instructing the IRS not to enforce the new tax rates on families making under $250,000 and further putting the GOP on the spot having to defend the tax cuts for the rich. Leading to the Piece de Resistance.
Step 4: Obama then instructs the IRS to cut checks for the amount the non-wealthy are "overpaying". Then he'd send out or go out himself Elizabeth Warren to do a "your check is in the mail" press conference.
Imagine the reaction from the right. There is basically no way they could defend against that and further, the public will have what they've been wanting since Obama's election; immediately tangible results that will stick in the public mind