In this article, Marc Gerson presents the results of Miller & Chevalier's 2011 Tax Policy Forecast Survey, which assesses how tax policy is perceived to impact the business community. He also compares the responses to survey results in previous years. Overall, respondents anticipate a modest U.S. tax legislative agenda for 2011. Despite indications that both the Administration and Congress have an interest in pursuing fundamental tax reform, respondents believe such reform is unlikely to occur in 2011.