"There was a big dog and pony show in Washington today as President Obama hosted the 'jobs forum' designed to combat rising unemployment. Anything that puts Americans back to work is good, but the government can't provide jobs on a massive scale. You may remember that I, your humble correspondent, volunteered to be the president's top advisor. Here's my advice on unemployment and the bad economy: First, Mr. President, stop the craziness and freeze government spending for two years. That'll put some starch back in the dollar, which is falling apart. Two, only the private sector can create meaningful jobs, so give companies that hire people tax credits for doing so. Three, because the federal deficit is now at $1.4 trillion, you need to institute a 2% federal sales tax on everything but food. Let's call it a 'deficit buster' tax, and it could bring in more than $200 billion a year. Next, do not raise income taxes and keep the capital gains tax at 15%. That will lead to more money being spent and invested in companies so they can hire more people. Yes, some people are going to suffer with tough spending discipline, but the greater good is that the U.S. economy gets strong again. This is not the time for liberal spending policies and enhanced entitlements; it is the time to help the private sector prosper. If the USA continues the crazy spending, every American will suffer, and soon."

The Factor invited Fox News business maven Neil Cavuto to evaluate the Talking Points Memo. "The sales tax is one area where you go wrong," Cavuto said. "I applaud you on the spending freeze, but if you're against raising income taxes, then why are you for a 'deficit reduction tax?' You're assuming that it will go to that purpose, but it doesn't. Taxes don't go away and raising taxes never generates revenue. Why does raising taxes help anyone at all?" The Factor answered Cavuto by focusing on the deficit and the sinking dollar: "The dollar is falling because people think we're going to go bankrupt like California. The 2% sales tax is just a temporary measure to bring the deficit down."

There is continuing fallout from the party-crashers who managed to get into a White House state dinner. The administration is refusing to allow social secretary Desiree Rogers to testify in front of Congress, a position ridiculed by Fox News analyst Laura Ingraham. "They're claiming 'separation of powers,'" Ingraham said, "which I guess sounds better than saying 'executive privilege.' Rogers is in charge of who comes into the White House, but apparently instead of cross-referencing the guests, she put herself on the guest list. So Desiree Rogers was actually a guest and no one was left to cross-reference. People are laughing, but there are serious security concerns." Ingraham also critiqued President Obama's decision to send 30,000 additional troops to Afghanistan. "For a left-wing president to send 30,000 troops into a war zone is not insignificant. There is a fighting chance now, where we had no chance before. But the problem is this 18-month timeline, which is throwing a bone to the left."

Culture Warriors Gretchen Carlson and Margaret Hoover analyzed the new ad campaign, launched by the American Humanist Association, that denigrates religion and advocates atheism. "This is not just an attack on Christianity," Hoover declared. "If they were attacking Christianity they could do it the other eleven months of the year - they're attacking Christmas. It has to do with the fact that Christmas isn't just for Christians, it's an American cultural tradition." Carlson also slammed the atheist group for its timing. "More and more Americans are atheists or agnostic, and they're getting right on the bandwagon. So they're attacking Christians at the most important time of the year." The Factor theorized that atheists are actually displaying their jealousy: "We have Christmas, we have fun, we get presents. What do they do? They don't have anything. They're jealous of the holiday."

The Factor heralded the return of proud new mom Megyn Kelly, who gave birth to baby Edward in September. She began by assessing the case against the three Navy SEALs who are charged with roughing up a suspected terrorist in Iraq. "This is a ridiculous prosecution," Kelly opined, "and it's obviously overkill in the wake of Abu Ghraib. I understand the need to enforce rules and regulations, but it doesn't have to go this far. Even if it's true that these guys punched this terrorist, it should have been handled with a slap on the wrist. But now they're facing courts-martial and dishonorable discharge, they're being treated like criminals." The Factor agreed that careers and lives are in the balance: "At the very worst, the guy was punched in the stomach and there are three SEALs whose careers might be over. That's insane."

Megyn Kelly returned to apply her legal expertise to the case of Tiger Woods. "It looks like criminal matters are over and done with," Kelly reported, "and I don't anticipate a civil suit by anybody. The one thing we have learned is that he and his wife are renegotiating their pre-nuptial agreement. Any family that falls into marital troubles goes straight to the lawyers and bargains over how much money they'll get in a divorce. My thought is this: If that's your first instinct when you find out that your husband's been cheating on you repeatedly, it explains a lot about why the marriage deteriorated." Kelly also denounced White House party-crashers Tareq and Michaele Salahi. "They should be prosecuted, but I'm loath to do it because they so clearly want attention. They're desperate for it and I hate to give it to them."

While listening to President Obama's speech on Afghanistan, some cadets were observed falling asleep. The Factor's Check: "You've got to give the people nodding off a little slack. Cadets get up at 5 AM, go through a long day, then they were sitting there until 8:45 at night in their heavy jackets. And it wasn't exactly an exciting speech." The Factor added this Check: "The November ratings are in and Fox News had the 13 highest rated cable news programs in America. The numbers were disastrous for CNN and MSNBC."

Thursday's Patriot: 19-year-old Taylor Swift, who has been nominated for eight Grammy awards. And the Pinhead: The groom who jokingly whipped out his handheld device to update his Facebook 'relationship status' during his wedding ceremony.

Shallesh Patel, Orlando, FL: "Mr. O, the White House party crashers should be thanked for exposing the security weakness. They did not hurt anyone."

Brenda Givens, Sebring, FL: "Just when I am worn down by all the bad things that are happening, Dennis Miller comes on and makes me laugh. Thumbs up to Miller Time."

Allyson Snow, Litchfield Park, AZ: "Congress works an average of 140 days a year compared to most Americans who work 245 days. And now I have to buy them dinner when they work late?"