Former senator Bob Packwood tries to revive it in today’s Washington Post with a four-step plan for a bipartisan agreement. He has skipped a step, though. The parties have to have compatible views about what tax reform consists of. Here’s how Alec MacGillis put it in Slate the other day:

Republicans say they will engage only in tax reform that is revenue neutral, if not revenue-reducing; most Democrats are adamant that reform would need to bring in additional revenues to address rising costs like baby-boomer Medicare. Republicans say any reform should include both corporate and individual tax rates; Democrats say the focus should be on corporate tax reform alone.

On both issues, Republicans are still following the 1986 approach. Democrats aren’t. So there won’t be a deal.