has drawn a lot of heat over the years, but one thing is true as he wraps up his 12th NFL campaign: He's playing like the MVP of 2014.It might be hard for some to believe, given the zeal with which people seem to enjoy remembering Romo's past gaffes, but is definitely warranted. Romo is a legitimate candidate for the MVP award this year -- and at the moment, he's who I would give it to.Here are four reasons why:1) The Cowboys are winningThis was not supposed to be a good season in Dallas. Romo's back, which , was a huge question mark. The defense, which in 2013, was supposed to drag the team down again. And the , coming off three straight 8-8 finishes, weren't expected to win more than six games. But instead of slinking into the NFC East cellar, they went on to capture the division and are poised to post their best record in nearly a decade. And Kevin Durant Jersey it's largely thanks to Romo. Yes, he's had a good amount of help on offense. No quarterback is an island, after all. Much praise should be directed at Dallas' stellar offensive line. Anchored by standouts like guard (playing as well as any rookie out there), center (who hails from Sharon, Wisconsin, a small town about 40 miles from Romo's own Burlington) and left tackle , and under the excellent guidance of , the unit has made life easier for Romo, typically giving him tons of time to throw. Then there's running back , who's having a career year in his own right. He and the line have taken a lot of the offensive burden from Romo. Just consider how his attempts per game have plummeted, from 40.5 in 2012 and 35.7 in 2013 to a tidy 28.6 this year.But Romo is still the most important player on the field for the , who definitely would not be winning like this without him. Think of and directed two consecutive touchdown drives instead of letting Dallas fold after giving up a 21-point lead . The that capped the second drive -- along with an earlier to Bryant -- simply screamed "MVP."2) He's having a December to rememberFolks say December is when awards like this are won and lost -- and Romo has played like gangbusters in the final month Baron Davis Jersey of the regular season. In his last three games, Romo is 3-0 with 688 yards, notching league-best numbers in that span in touchdowns (10, against zero picks), pa ser rating (143.5) and completion percentage (an absurdly high 79.2), and annihilating his reputation for faltering at the end of the year. , he completed 18 of 20 pa ses for a 90 percent completion rate -- a franchise record and the best mark league-wide since Week 9 of 2012, when also hit the 90 percent mark. Romo was simply on fire, at one point completing 16 consecutive pa ses, which is James Wiseman Jersey hard enough to do when you're just playing catch. Pa ser rating is an important stat, because it takes into account several aspects of a quarterback's game, and Romo has shined in that area, throughout this season (he leads the league with a mark of 114.4) but especially lately. On Sunday, he recorded the best pa ser rating of his career (151.7) as a starter -- and he became the only quarterback in NFL history to post a pa ser rating of 135 or better six different times in one season.And while Murray has obviously played a huge role in Romo's succe sful campaign, we have to note that he's been down this month, finishing with a season-low 58 yards on Sunday and averaging just 3.74 yards per carry in December -- more than a yard le s than the 4.95-yard figure he accumulated over the first 12 games of the season. Yes, Murray had to against the , but the fact that Romo was able to pick up the slack for the running back merely serves to reinforce the quarterback's importance to the team in this crucial phase of the season.3) He's putting it all togetherRomo has always been a highly skilled quarterback, exhibiting exceptional accuracy and ball placement, but he's been plagued by big mistakes over the years. He seemed to think he could beat the machine, so to speak, which led him to try to make impo sible throws -- throws that often spelled trouble. He's not doing that this year, though; his level of maturity seems to have caught up to his ability.He showed this in, of all games, Dallas'. While he took four sacks in what was in many ways his worst outing of the year, it's important to note that some of those sacks seemed to be the result of strategic "cut your lo ses" decisions. Damion Lee Jersey The old Romo would have wheeled around, ducking defenders and trying to get off a risky throw. The Romo of today seemed to realize it was better to secure the ball and go down. Even if that was related to at the time, it can still be seen as a sign of growth.The presence of a legitimate ground game and offensive line have been a boon; not only does Romo not have to win every game by himself, but his exposure to defenses is limited. And there's no question that the coaching by play-caller -- himself a former college quarterback -- has helped a great deal. Romo has improved his understanding of the game and has proved more adept at making adjustments, checking out of bad plays and into good ones.The bottom line is, while it's fair to criticize Romo for his past follies, he seems to have tightened things up this year -- and this year is what the 2014 MVP award is supposed to be about. 4) He's as tough as everRomo's ability to play through pain is unimpeachable, and he's operating with a toughne s that is simply unique. Back i sues -- as anyone who's ever dealt with them will understand -- can seriously impede one's ability to move around, even for those who aren't trying to play quarterback in the NFL. Skipping practice on Wednesdays has undoubtedly helped Romo. Still, when you consider what he's been able to do while overcoming several serious injuries -- including and -- you simply have to shake your head.ConclusionFive Faces of RomoNFL Media takes an Marquese Chriss Jersey expansive look at one of the most polarizing players in the game today, QB TonyRomo. I know , , and even are having outstanding seasons on a personal level, doing much to fuel their respective teams' succe s -- and at the beginning of the month, in the MVP race. But at this point, I'd have to give Romo, who boasts the NFL's best completion percentage (70.3) and yards-per-attempt mark (8.49), the edge. He's undefeated on the road, for crying out loud; when you can do that as a quarterback, you know you're having a special year.While the obviously have a tough path ahead of them in the NFC, they're where they are because of Romo -- and he'll determine where they'll go in the playoffs.Follow Gil Brandt on Twitter __.