One Obama campaign ad that claims Romney raises taxes on the middle class by $2000. That number is based on the assumption IF Obama can extend the Bush Tax Cuts for the middle class.
Romney wouldnt be President until January 20, 2013. Even if Romney wins, he couldnt extend the lower rates, the Bush Tax Cuts expire in December, 2012.
Also, Obamas plan only offers the tax cut for 1 year for the middle class. After that, the middle class do get the same increase they claim is only being done by Romney.
Obama's campaign ad implies he won't extend the lower tax rates for the middle class when he loses to Romney. The logical conclusion here.