Sumner: The forgotten man is the person who has like the traditional guys and goes to church. He says he's targeted by people in the elite class on a values level because they don't care about his values. Sumner: In the United States, the people at the very top of the economics spectrum pay nearly all income tax. So really, what is this? It's not a class conflict. But it is a values conflict in which you have an elite group at the top who are promulgating a set of values that They themselves do not live by.