In a rather clever two-birds-with-one-stone move, the conservative Club for Growth just issued a statement that tweaks both Gov. Andrew Cuomo AND President Obama, urging the president to “take a page out of the tax playbook” of his fellow Democratic leader and end his call for increasing taxes on the rich.

“When even Democrats like Andrew Cuomo oppose raising taxes on millionaires, you know your class warfare rhetoric has failed to resonate,” said Club President Chris Chocola.

“Higher taxes like the ones proposed by President Obama will hurt the economy, not help it. We need to move towards a flatter, more pro-growth tax code and we need to encourage investment by cutting taxes on capital gains and dividends. I applaud Andrew Cuomo for recognizing that higher taxes are not the answer.”

Now, to be fair, Cuomo has opposed extending the so-called millionaire’s tax, which is set to expire at the end of December, or even support a “true” millionaire’s tax with a $1 million threshold, arguing that to do so would make New York less competitive with neighboring states.

He has refused to budge on this, despite widespread public support – even among Republicans – for taxing the state’s wealthiest residents at a higher rate. And he has even compared his unwillingness to do the politically popular thing to his father’s staunch opposition to reinstating the death penalty, which contributed to his loss to then-GOP Sen. George Pataki in 1994.

However, after initially waffling on Obama’s proposal to tax the rich, Cuomo endorsed the millionaire’s tax (AKA “the Buffett Rule”) at the federal level and urged Congress to pass it.

UPDATE: Club for Growth spokesman Barney Keller (who, incidentally, was the spokesman for former Rep. Rick Lazio’s unsuccessful campaign against Cuomo last fall), sent the following statement:

“What, exactly, would stop the rich or businesses to flee to different countries if a similar tax is passed on the federal level? Andrew Cuomo’s a smart guy, and he must know that if the wealthy can find their way to Connecticut, then they can find their way to Switzerland as well. A reasonable observer must conclude that Andrew Cuomo either smartly opposes raising taxes on the wealthy or he doesn’t – maybe he needs to clarify his stance.”

The Club for Growth also took the opportunity to revisit a bit of semi-ancient (in the digital age, anyway) history, calling Cuomo a “strong ally” of Obama, and offering as proof reports in 2009 that the White House had tried to clear the 2010 field for the then-AG by getting then-Gov. David Paterson to drop his plan to seek re-election.

That message was delivered to Paterson by former White House political director Patrick Gaspard, who is now at the DNC. Gaspard, a former 1199 political director, still has close ties to Cuomo and the governor reportedly would like to see him back in New York after the 2012 election.

As you’ll recall, Paterson refused to heed the Obama administration’s call for him to step aside for Cuomo, but ended up dropping out of the race less than a week after formally announcing he would run in hopes of keeping the job he inheritied from former Gov. Eliot Spitzer.