As you might have heard, Warren Buffet wants a flat tax on fat cats. Every year at the last moment, Congress gets around to patching the AMT deductions, which are not indexed to inflation. That is if they don’t have anything more important on their lame-duck plate, e.g. the fiscal cliff. Last year for joint filers, the deduction was $72,450. Without action, it drops to $45K. Translation, if you have income between $75K and $300K, lucky you, you’re a fat cat! Yes the AMT (a two-tier flat tax) was created to make those fat cats pay their fair share. You’re …