This will be the "Kick Mitt" debate.

Romney may be up, but his opponents see a real chance to bring him down. He's wounded, and they smell blood…

Romney is still trying to work his way out of a hole he created by refusing to release his tax returns. Now he's explaining why he pays less than most Americans:

"We have in this country a tax rate for return on investment meaning interest, dividends and capital gains which is 15% and then higher rates for income and wages and salaries and so forth. My income is overwhelmingly from investments and that's why the rate is lower," Romney said.

My "do" for Romney is: release your returns tonight! I know you won't, but just think about it. That would be the story, not anything Newt Gingrich says! You'd dominate all the news of the debate.

My don't: don't think it's over. Suddenly you're not the winner in Iowa, and all you have is New Hampshire. You're a weak frontrunner.

"A vote for anyone else is a vote that allows Mitt Romney to potentially be our nominee," Newt Gingrich said.

Mr. Speaker, you don't like Mitt Romney; you're not going to be in his cabinet if he's elected…

So, tonight, just go for it: take your best shot, and then take it again. So what if it hurts your party, it makes you feel good!

And don't worry about what anyone thinks about your tactics.

Ron Paul? Finally, you count!

Do enjoy the ride!…you've earned it. People are listening to you.

But don't be mean, which you can be. You want to be remembered as astute, not angry.

And Senator Santorum.

I think this is your last round-up.

So, do take a long look around while you're on the stage tonight, because it may be the last time you debate as a presidential candidate.

And don't ruin your reputation….because you may want to run again.

The polls will open in South Carolina less than 48 hours after tonight's debate.

So every word can win or lose votes.

Who won, and who lost? My instinct, tonight at 10 and 11.

(Copyright (c) 2012 Sunbeam Television Corp. All Rights Reserved. This material may not be published, broadcast, rewritten or redistributed.)

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