Dr. Brian Lee, pastor of the "other" Christ Reformed Church (in DC.), has a helpful essay on various theological problems associated with the observance of Lent (and various other spiritual disciplines) published in the Federalist.
According to Lee,
The problem with even the evangelical, self-imposed fast is that it creates a little law for us to obey, a rule that is within our reach. It is, not surprisingly, a law of our own making, for the law of God — love God and neighbor with your whole heart, soul, mind and strength — is impossible to obey, even for a moment. If we fulfill our personal law, we have confirmed ourselves in the conceit that we aren’t so badly off after all.
To read the rest of Dr. Lee's insightful essay, click here: Repent of Lent