CONCORD [-] The attack, TV ad war in New Hampshire began today with Republican front-runner Mitt Romney firing at a surging John McCain as an opponent of tax cuts and supporter of amnesty for illegal immigrants.

  ``John McCain, an honorable man.  But is he the right Republican for 

the future?’’ the Romney ad announcer asks.

   ``McCain opposes repeal of the death tax, and voted against the Bush tax cuts twice.

   ``McCain pushed to let every illegal immigrant stay here permanently, even voted to allow illegals to collect Social Security.

   McCain fired back with a statement charging Romney with raising taxes as his campaign called the ad full of ``flailing, false charges.’’

   ``Look, I’ve never voted for a tax increase. Governor Romney increased taxes,’’ McCain said.  ``I don’t know how to respond to a lot of his charges because tomorrow he may have a different position.’’

    Romney has held a solid lead in New Hampshire polls for months until recent weeks showed a closing McCain closing the gap to single digits.

    ``If there’s any doubt that we’re doing well, it’s when Mitt Romney starts attacking,’’ McCain continued.

    ``He’s attacking (Mike) Huckabee out here in Iowa. I’m familiar with tailspins and I think he’s in one.’’

   McCain served for more than five years as a POW in Vietnam after having to eject out of his Navy plane.

    During a conference call today, Romney adviser and ex-Missouri Senator Jim Talent warned that having McCain as the GOP nominee this fall could be a repeat of 1992 when President George H. Bush lost to Democrat Bill Clinton after breaking his no-tax pledge.

    ``The last time we had a Republican trying to win without the tax issue was in 1992 and we saw what happened then,’’ Talent said.

    McCain said he was one of only two Senate Republicans to oppose both of the Bush tax cuts in 2001 and 2003 because they did not include spending reductions.

     McCain favors making the Bush tax cuts permanent and now calls for repealing the Alternative Minimum Tax and at a cost of $250 billion a year.

    Here’s a web link to the new ad, http://campaigncircus.com/video_player.php?v=250006834.