Please reconcile the following

1) Candidate Obama in Dover New Hampshire pledging not to raise taxes on anyone making less than $250,000 per year:




2)  President Obama's brief filed last month defending the Constitutionality of his health care mandate:

"The practical operation of the minimum coverage provision is as a tax law," reads the administration's Supreme Court brief filed last month. "It is fully integrated into the tax system, will raise substantial revenue, and triggers only tax consequences for non-compliance."

3)  OMB Director Jeffery Zients this morning testifying before Congress that the mandate penalty for not purchasing health insurance does not constitute a tax:




Ok.  So let me get this straight.  Obama says he won't raise taxes, but he says he can impose the health care law under the power to raise taxes while his OMB Director says it isn't a tax.  Even though that is the Constitutional power which makes the Health care mandate legal.  But he isn't raising any one's taxes.  Huh?