At the end of the season, if two drivers have the same number of points, the driver who has won the most races that season wins the tiebreaker. If the drivers are still tied, they are separated by second place, third place, fourth place finishes, etc. until the tie is broken.
So you would have to break down the top fives into individual finishing spots of second, third, fourth, etc. As soon as one driver exceeds the other in finishes at that place, the tie is broken.
At this point my memory says that would give the nod to Kurt who has three 2nds(Califonia, Pocono 2nd race, and NHIS 2nd race) to Jeff's two (Texas and Chicago).