During some pretty uncomfortable confirmation hearings, when faced with questions of delinquent taxes hurriedly brought current in the face of his impending nomination as Secretary of Treasury, the supporters of Tim Geithner argued that he was supremely and uniquely qualified for the position. That is, with the economy in free fall, the brilliant Robert Rubin-Lawrence Summers acolyte, Bush-appointed chairman of the Fed Bank of New York, and a man who inspired confidence on both sides of the aisle, was the only person suitable for the most critical position during the most precarious financial crossroads since the Great Depression.

For the most part, Republicans held their fire and passed on the opportunity for partisan gain, quietly believing that Geithner was much better than any other choice they could ever expect from an Obama administration. Too much was at stake. Irony be damned, some commentators observed wryly, his nomination was just "too big to fail."

Now, Tom Daschle, nominee for the Department of Health and Human Services secretary, faces some unsavory tax questions of his own.

Just a few days ago, Mr. Daschle amended his 2005-07 tax returns and paid $128,203 in back taxes and $11,964 in interest. The corrected returns reflect additional income for consulting work, the free use of a corporate limousine, and erroneously declared deductions for charitable contributions.

The devastating line that is making the rounds:

"A limousine liberal who refused to pay taxes on his limousine."

Is Tom Daschle too big to fail
? Yes and No.

Surely, no one would argue that Mr. Daschle is anything close to "uniquely qualified" to run Health and Human Services, or, for that matter, even that the Department was somehow essential to the health and happiness of our republic. Surely, we can move forward and prosper as a nation--even without the experienced hand and comforting voice of the former senator from South Dakota.

But there is something else. Tom Daschle himself is a big man in politics. He has a lot of powerful friends in high places. The Senate is generally inclined to protect members of its incredibly exclusive club, especially when we recall that Daschle was not just a member, he was club president (one-time Senate Majority Leader).

In addition, Daschle and President Obama enjoy a special relationship. Just as the good people of Illinois were electing a new junior senator back in 2004, the misguided South Dakota electorate was cashiering a Minority Leader. Exercising his uncanny ability to hitch himself to the right star, the outgoing senator insinuated his staff into the office of the incoming senator on the rise. Theirs has been a very close friendship ever since--with Daschle swinging early support over to the insurgent Democratic candidate early on in his quest for the nomination. No question, President Obama is certainly indebted to Daschle.

Not surprisingly, news reports from the White House have the President unequivocally sticking by his man.

Many are asking: what would have been the reaction from the other side, and from the mainstream media, if this had been President Bush's nominee?

I have consciously avoided that brand of question over the last few months. Why? The answer is usually too obvious for a serious reply. But, more importantly, most of us agree that the treatment of President Bush at the hands of his partisan opposition and the mainstream media was unconscionable--and damaging to the American political fabric.

So, it is very important to me that we do not adopt a standard for dealing with this President that we know in our hearts is manifestly disruptive and unconstructive.

A better question: what would we expect from our side? What would we accept as a fair reaction to a Republican president's nominee in similar circumstances.

By that standard, this Daschle situation stretches our sense of charity and offends our sense of fairness. This nomination sends all the wrong signals. Even as the President scolds Wall Street for double-standards, he seeks to raise his tax-evading friend to high office. This nomination--coming as it does on the heels of some other recent ethically murky moves that we have let pass--leaves a bad taste in our mouths.

Tom Daschle: NOT TOO BIG TO FAIL.

Nice man--maybe. Innocent mistake--probably. Nevertheless, at this juncture, the administration should withdraw this nomination. If not withdrawn--the Senate should not confirm.