MittFit number one occurred in the first debate during the first topic. The President and Mitt Romney were fighting about their tax plans. Mitt Romney presented his tax plan as a plan to help the middle class (this was new).

Obama clarified Romney’s tax plan, going over the 5 trillion in tax cuts for the wealthy and the trickle down. When he was done, it was moderator Jim Lehrer’s turn, but Romney cut moderator off to whine, “Everything he just said about my tax plan is inaccurate.” Talk about the pot calling the kettle black. There was cross talk and Mitt got the peeved look he gets when he doesn’t get his way, even though he got to speak. It was awkward.

Romney has refused over and over again to give specifics about his tax plan, but he did slip up last week by telling Ohioans that they should not be looking for a tax cut from him because he was going to get rid of deductions and exemptions. Independent analysts have said over and over again that Romney’s plan would hit the middle class.

Romney claimed the study Obama cited by the Tax Policy Center analysis is wrong and cited his own, but didn’t name them.

The Tax Policy Center concluded that Obama was correct, and Romney’s plan would impact the middle class:

Our major conclusion is that a revenue-neutral individual income tax change that incorporates the features Governor Romney has proposed – including reducing marginal tax rates substantially, eliminating the individual alternative minimum tax (AMT) and maintaining all tax breaks for saving and investment – would provide large tax cuts to high-income households, and increase the tax burdens on middle- and/or lower-income taxpayers