Herman Cain and his 9-9-9 tax plan have transported the Republican candidate to the top of the latest polls. With the GOP primaries just 82 days away, Cain tops or is tied with Mitt Romney. With much support from the Tea Party movement, Herman Cain has moved up from the chorus to the lead in the limelight. Other GOP candidates are even taking the time to attack his 9-9-9 tax plan. Michele Bachmann is trying to scare people into thinking the flat sales tax is the work of the antichrist.

Whether you like it or not, you have to give Herman Cain credit for the 9-9-9 tax plan as a simple, easy to understand message. Marketing 101 tells us to always end a price with a 9, as it is the most remembered and agreeable number. Most people recognize that our present tax code is a massive swamp full of regulatory snakes and alligators. While some are leery of giving the federal government a national sales tax in addition to other revenue streams, Cain′s plan does eliminate the payroll tax, which is the only federal tax on income most lower-end wage earners pay.

Compared to Mitt Romney and his 59-step solution, Cain breezes by with room to spare. The latest polls still have Romney in the 23% to 29% range, which he has yet to break out of. Romney likes to talk about his private sector experience, but here again, compared with Cain, he fails to connect with Republican voters.

So far, Herman Cain and his 9-9-9 tax plan have succeeded in moving him up to the front runner position in the 2012 Republican presidential race. The new series of polls show him ahead or tied with Mitt Romney, whose numbers have not changed since starting his bid for the White House. Cain has shown during the GOP debates that he can speak well and address specific questions with specific answers. A talent he undoubtedly learned after his long career in the corporate world, if not as a child from his father. Herman Cain has the spotlight now thanks to his 9-9-9 tax plan, which includes a national, flat sales tax. The simplicity of the plan is only matched by its easiness to remember, something which will prove useful as people actually begin casting votes.