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As the country is focused on millionaire Mitt Romney’s very low tax rate, President Obama is preparing to use his State of the Union address to argue for “tax fairness.” Obama has called the proposal the “Buffett rule,” referring to billionaire Warren Buffett’s argument that he should pay a higher tax rate than his secretary. Buffett’s secretary, Debbie Bosanek, will sit in the House gallery during the speech as a guest of the first lady. Other teaser excerpts from the speech suggest the president will focus on fixing the economy while appealing to the middle class. In their prepared rebuttal, Republicans will condemn Obama for attacking them in Congress.