State of the Union, SOTU on OTUS, Class Confrontation, Mitt's Millions, Warren Buffett's Secretary, Planet Obama (PM Note)

ABC News' Z. Byron Wolf ( @zbyronwolf ) reports:

Tonight: State of the Union - That's SOTU in DC Speak. Keep up with it on OTUS News

We'll be on a new frontier of user engagement with Snappy TV. Make your own clips of the speech. See ours in real time.

Also at - Live analysis from Nightline Anchor Terry Moran, ABC Political Director Amy Walter and Yahoo DC Bureau Chief David Chalian.

Secretaries at SOTU - Secretary of State, Secretary of Defense, Warren Buffett's Secretary:

Confrontation on Tax Fairness: Obama to Congress - from Devin Dwyer - Obama will use his third State of the Union Address to promote what aides describe as a populist economic agenda that he's already spent weeks pitching directly to voters, insisting the ideas deserve bipartisan support. Now, in the face of what he's framed as Republican obstruction, Obama will draw an election-year line in the sand. This is a "make-or-break moment for the middle class and folks trying to work their way into the middle class," Obama said, previewing the address in a video posted on his re-election campaign website and emailed to supporters. "Because we can go in two directions: One is towards less opportunity and less fairness, or we can fight for where I think we need to go: building an economy that works for everyone, not just a wealthy few."

Theme: America Built to Last - Sounds like a car commercial.

First Lady's Box - An Astronaut, a science teacher -  Michelle Obama will watch her husband's State of the Union address surrounded by some familiar (and not-so-familiar) names -

The Hottest Seat in Town - Jon Karl on how lawmakers get an aisle seat -

A Different World - Boehner calls politics of the Obama administration "almost un-American," says he and the president hail from different metaphorical planets and speak a different language.  More from Jonathan Karl -

Planet Obama - Newt Gingrich draws largest crowd of his campaign and mocks "Planet Obama" - From Falcone/Saenz -

Sensing an Obama as alien theme from the current and former speaker…

RSVPeeved - Who is snubbing President Obama? From defensive linemen to supreme court justices, our report from Amy Bingham. -

OTUS Political Stock Market - Newt Gingrich is within about 4 of Mitt Romney at our OTUS political stock market. That's a new high for Gingrich. But both men are well behind Obama.

Mitt's Millions -$42 million '10, '11 Income, 13.9 percent tax rate -

Tax Rates Thru Time: What Mitt Romney would have paid under past Presidents -

…the .006 Percent…

What $21 Million Buys - What could Romney's $21.7 million yearly income buy?

Newt Gingrich: The Lobbyist Who Wasn't There - Matt Negrin's report on what we know about Newt's involvement with Freddie Mac… The technicalities are a bit arcane and muddied. Gingrich never officially registered himself as a lobbyist, but he did meet with elected officials to talk about legislation related to Freddie Mac. According to the federal government's lobbying rules, people who spend at least 20 percent of their time lobbying are officially lobbyists. But it's virtually impossible to measure or enforce that. "It's totally fudge-able and totally nebulous," said Meredith McGehee, the policy director at the Campaign Legal Center, which advocates for ethics changes.

Romney Defines 'Influence Peddling' - Per Emily Friedman, here's what he said at a foreclosed-upon house in Lehigh Acres, Florida: One thing I know he was doing is that he was standing up as the former speaker of the house and someone who many people respected as a conservative leader, he was standing up and defending Freddie Mac and Fannie Mae and so conservatives in congress and conservatives around the country instead of arguing to get rid of these entities to scale them back and let the free market work they said well if Newt Gingrich thinks it's a good idea why we oughtta go along with it. That's what's known as influence peddling. You get paid and then you go out and say things that influence other people

June Nominee? - Jake Tapper explains why the GOP race could last until June, and why Democrats would be thrilled  -

Power Players - Jake Tapper Behind the Scenes on Obama's Disney Trip -

Newt Gingrich uses anti-Charlie Crist rhetoric to bash Mitt Romney in Florida - Arlette Saenz -

Mitt Romney on Tuesday charged that Obama's State of the Union would be nothing more than re-election rhetoric from a "desperate chief." More from Emily Friedman -

ABC's Matthew Dowd on the mood of the country - A Yearning for the Past?

The State of the Union Is…?  Republicans speculate on the contents of President Obama's address, as well as offer their own opinions on state of the union.

Senate GOP Hammers Obama's State of Union, Pre-Delivery -

Santorum says Obama's speech will just be "flowery rhetoric" -

ABC's Alexa Keyes contributed to this report.

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