Mitt Romney claims to have intentionally overpaid 2011 taxes

Mitt Romney's attorney says he overpaid his 2011 taxes:

The Romneys' generous charitable donations in 2011 would have significantly reduced their tax obligation for the year. The Romneys thus limited their deduction of charitable contributions to conform to the Governor's statement in August, based upon the January estimate of income, that he paid at least 13% in income taxes in each of the last 10 years.

Mitt Romney in July said if he overpaid his taxes he wouldn't be qualified to be president:

"Frankly, if I had paid more than are legally due, I don't think I'd be qualified to become president," he said. "I'd think people would want me to follow the law and pay only what the tax code requires."

Well, Romney is right. He's not qualified to be president. But not for the reason he stated. Mitt Romney's big problem isn't the tax rate he pays: It's the fact that he supports the law that allows him to pay such a low rate. And the fact that he'll fudge his taxes to be higher than they need to be illustrates the extent to which he'll go to defend our unfair tax system.

Oh, and by the way: He still won't release any of his returns from before 2010.

11:03 AM PT: Dan Froomkin of HuffPost says his calculations show Romney would have paid 9 percent interest if he'd taken full advantage of his deductions.

If Romney had taken all his deductions, he wd have paid closer to 9% tax in 2011. He paid extra VOLUNTARILY just for optics.

' @froomkin via TweetDeck