CORRECTED: Romney swipes at Republican front-runner Giuliani

Corrects spelling of candidate's name in headline to Giuliani from Guiliani

By Steve Holland

WASHINGTON (Reuters) - Scrambling to make up ground on his top rival, Republican presidential candidate Mitt Romney took aim at front-runner Rudy Giuliani on Friday, accusing him of big-spending policies as New York's mayor.

"Big City, Big Spender," read a news release from the Romney campaign that drew attention to Giuliani's fight to keep in place a commuter tax when he was New York's mayor.

The Romney campaign also announced it would broadcast a radio advertisement in the early voting state of New Hampshire pointing out that Romney was the only Republican candidate who pledged to oppose any attempt to raise taxes on Americans.

The Giuliani camp, enjoying a lead in the polls for the Republican presidential nomination, fired back at Romney, accusing the former Massachusetts governor of a "taxachusetts hypocrisy."

"Mitt Romney has no choice but to hide behind false attacks. One look at his record as governor shows he increased government spending, proposed millions of dollars in tax increases, and even raised taxes on New Hampshire commuters repeatedly," said Giuliani communications director Katie Levinson.

Romney's strategy is to try to instill doubt about Giuliani's Republican credentials among conservatives already worried about Giuliani's stance in favor of abortion rights.

For a party demoralized by the prospect of losing the White House to the Democrats, there have been few fireworks between the Republican candidates. But the latest scrap could set the stage for a head-to-head clash at a Republican debate next Tuesday in Michigan.