If you're one of those people that believes the general election doesn't begin until the negative ads start to fly, then the race for the first district congressional seat in Minnesota just got started.

With Republican challenger Brian Davis trailing by 18 points in the polls, a new attack ad accuses Tim Walz of saying one thing in Minnesota and another in Washington.  The higher taxes for farmers' line is a reference to Walz's opposition to abolishing the estate tax.  While that's true, Congress also went back and completely lifted the off-shore drilling moratoriam.

Americans for Democratic Action, a liberal lobbying group, gave Walz a 100% rating for his voting record in 2007.  But the Washington Post's website, which is the source in the Davis ad, narrows down the field to key votes, in which Walz broke from his party twice.

Throw in his recent 'No' on the bailout vote, and that would be three times out of fourteen where Walz opposed fellow Democrats on key issues.  And the National Journal rates Walz is more liberal than 64% of Congress.

Rep. Tim Walz says, "It's just what I expected would happen and it's unfortunate because the public deserves better. I trust their judgment, they know what I tell them and what I do is fact and they'll make that decision."  Walz has an attack ad of his own out, challenging Brian Davis' views on social security.  Davis does support privatization of the social security, but stresses it as an option for younger workers, and not a wholesale dismantling of the system. 

Brian Davis says, "I completely support that the federal government lives up to the promise to those who have paid into the social security system. No one will lose a check at all."With the race just heating up, it should make for an interesting set of debates, including one next Monday in Mankato.