Citizens for Tax Justice has issued a report, Principles for Progressive Taxation During a Recession:

The debate over taxes has become somewhat confused since the recession reared its head. Discussions of how Congress should go about matching federal revenues to federal spending have been replaced with arguments over how much and how quickly to increase the budget deficit. Most economists agree that now is not the time for Congress to focus entirely on balancing the federal budget, but what exactly does that mean? Is any increase in the federal budget deficit a good thing right now? And if increasing the budget deficit is acceptable, should we stop worrying about whether anyone is paying their fair share of taxes?

Of course not. As a new paper from Citizens for Tax Justice explains, revenues should usually be raised to cover (at least roughly) government spending, and it should be raised in a progressive way. There are some exceptions for the unusual circumstances we face today, but they are limited.