get to the last paragraph and it says likely nothing happens and they simply extend for a year. I enjoyed the article but the author went a long way to demonstrate that in the end nothing will change.
HOWEVER even that will require Legislative action as all of those provisions have already EXPIRED! With the GOP Senate, the urge will be to try to put Obama on the record as VETOing these favorable tax provisions that will be marked as taking effect on 01/01/2014 (post facto). If this circus happens, the IRS will hold everything in abeyance until the smoke clears.
Simple, even this is NOT!