If The GOP Were Smart....

They would let the U.S. go over the Fiscal Cliff and allow the budget cuts go through and then turn around and demand the Bush era tax cuts go through, maybe with a little higher rate for those making a million or more a year and see what Obama does.  Does Obama want to be known for the president who has raised the income tax rates on the poor and the middle class?  I doubt it.
Then, if the Democrats want to restore some of the budget cuts, make them come up with a budget, something they haven't done for many years.
But then the GOP isn't that smart.