Over the years I have tried to explain to listeners and readers the parliamentary maneuvering of the U.S. Senate, where to the average citizens, it's hard to tell what in the heck is going on at certain times, as both sides point the finger of blame at each over legislative inaction.

This morning was one of those mornings in the Senate.

The bottom line boils down to this - Democrats blocked a vote on the President's plan to extend some of the Bush tax cuts.

Democrats also blocked a vote on a GOP plan to extend all of the Bush tax rates for one year.

Now, please realize that this kind of maneuvering over what are known as "unanimous consent requests" is nothing new in the Senate. Both sides love to get the other one in the parliamentary corner and then say they are blocking work on the Senate floor.

Earlier this week, I wrote about how Democrats were bringing up a small business tax relief bill, which they hoped to pass, though Republicans might oppose it.

What Democrats probably thought they might get was Republicans blocking the bill before it ever got to the Senate floor - then it would be a GOP filibuster.

But on Tuesday the Senate voted 80-14 to begin debate on the bill, and Sen. Orrin Hatch (R-UT) was up quickly with an amendment to extend all of the Bush tax rates.

And so, Republicans were ready on Wednesday morning, asking consent for a vote on the Hatch plan and a vote on the President's plan to extend the Bush tax rates for those making less than $250,000 in taxable income.

Senate Majority Leader Harry Reid objected, and the Senate was left in gridlock.

While Reid accused the GOP of filibustering the underlying small business bill, technically it would be more of a Democratic filibuster that is blocking a vote on the Republican plan on the Bush tax rates.

It was a point that Republicans were eagerly selling to reporters.

This isn't the first time the leaders of the two parties have engaged in this type of battle, which is often used to aim political arrows at the other side, by accusing them of "blocking the will of the American people" or something along those lines.

Reid did say today that he will hold a vote on the Bush tax rates before Senators leave on their August summer break; the House is also expected to vote on the same issue.

But what it may really mean is that right now, Democrats don't have a majority in the Senate for the $250,000 plan of the President, as some Democrats in tough races might not want to vote for that measure.

It should be an interesting next few weeks in the Senate.