"If you're depressed when Congress fails to get an 'A' on legislation, you should never work for government. Getting from an 'F' to a 'C' must be fulfillment enough." That's the advice I got many years ago at the Treasury Department from Jim Wetzler, who worked for the tax-writing committees of Congress, later became Commissioner of Taxation and Finance for the State of New York, and most recently was on an Obama transition team that reviewed the Treasury Department.