Tax rates are going up. President Obama wants to raise people's marginal rates on income over $250,000, as of 2011. The president also has proposed jacking up the 15% long-term capital gains rate to 20%. "The only real question is whether Congress moves up the effective date to next year," said tax attorney Andy Friedman, a consultant for mutual fund group Eaton Vance. Even so, you are not defenseless. Here are steps you can take to protect