"The rich are paying less and the middle class are paying more taxes."

http://www.irs.ustreas.gov/pub/irs-soi/01in01ts.xls

I see that the top 1% actually saw their average tax rate increase from 27.45% to 27.50%.

Top... 1% 27.45 - 27.50 .... +.05.... income floor....292K
Top...5% 24.42 - 23.68 .... -.74.... income floor....127K
Top..10% 22.34 - 21.41 .... -.93.... income floor....92K
Top.. 25% 19.09 - 18.08 .... -1.01.... income floor....56K
Top.. 50% 16.86 - 15.85 .... -1.01....income floor....28K
.
Now when you consider that the average for the top 50% and the top 25% are inclusive of the top 1%, 5% and 10% averages, you can deduce that the person in the 28K (top 50% floor) to 56K (top 25% floor) bracket got the biggest tax cut percentage.

These are real average tax rates rather than tax shares. But, I believe that it soundly refutes the argument that the tax burden is shifting to the middle (that could only be happening if the income was shifting to the middle) or Kerry's "tax cut for the wealthiest Americans" argument.

I don't see the bottom 50% who pay 3.97% of the total taxes. I wish that I could because I would like to check to see if 39.4 million low income families were truly taken off the tax rolls as I've heard.