This episode's headline: Who Won?; Tax Brakes; Past Perfect. The guests include LEE CULLUM, Dallas Times Herald; GERALD WARREN, San Diego Union; ED BAUMEISTER, Trenton Times; DAVID GERGEN, U.S. News & World Report; MARK SHIELDS, Washington Post; SEN. DAVID PRYOR, [D] Arkansas; DONALD ALEXANDER, Former IRS Commissioner; CORRESPONDENT: ELIZABETH BRACKETT; ROGER ROSENBLATT. Byline: In Washington: JAMES LEHRER; In New York: CHARLAYNE HUNTER- GAULT