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He may never win an election, but thanks to his 9-9-9 tax plan, Herman Cain was the clear winner of last night’s Republican Presidential Debate in New Hampshire.

If you believe any publicity is good publicity, the Georgia businessman is sitting pretty after his idea to overhaul the U.S. tax system got everybody’s attention.

The 9-9-9 plan plugged by Cain every nine seconds is not, as John Huntsman suggested, the price of pizza (a good line, seeing as Cain was once CEO of Godfather’s).

If Herman Cain were president, he’d abolish the IRS in favor of flat nine percent sales, business and income taxes. Logistically impossible? Perhaps, but man, so catchy!

Mitt Romney politely praised it while calling it too simplistic, but the best – and arguably most inappropriate, from a professed Christian – zinger came from Michele Bachmann.

Watch her assessment of Herman Cain’s 9-9-9 plan below:

Michele Bachmann on Herman Cain 9-9-9 Plan

Herman Cain:

Michelle Bachmann: