President Barack Obama trained as a lawyer and taught law for a living, but lawyers are still among his targets in the annual State of the Union address Tuesday night.

On two issues — the tax code and medical costs — Obama is pointing the finger at lawyers as part of the problem. According to an advance copy of his prepared remarks, he is urging Congress to “simplify” the nation’s tax system by getting rid of “loopholes” and trying to “level the playing field.” He is also reiterating his openness to changing the medical malpractice system.

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