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They say they will focus on balancing the budget, restoring an orderly process for spending bills, revising if not repealing the health care law and enacting a major overhaul of the tax code — ambitious goals, given years of stalemate and discord. Before taking up the issue of immigration, Republicans are likely to see what unilateral action President Obama undertakes, and how the country reacts to it. Senate Republicans also intend to use their control of committees to bring new scrutiny to the White House, federal agencies and Mr. Obama’s expanding use of executive authority. Mr. McConnell, who will succeed Mr. Reid as majority leader when the new Congress convenes in January, has also promised wholesale changes in the way the Senate operates, including a five-day workweek, more floor debate and empowered committee chairmen.