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With hours to go until Iowa caucuses, Newt Gingrich today called Mitt Romney a “liar” for denying involvement in a SuperPAC’s barrage of negative advertisements against him.

“This is a man whose staff created the PAC, his millionaire friends fund the PAC, he pretends he has nothing to do with the PAC. It’s baloney,” Gingrich said on”The Early Show.” “He’s not telling the American people the truth.”

Gingrich’s remark has shades of Bob Dole after losing New Hampshire to George H.W. Bush in 1988 (“stop lying about my record.”) Just as the Bush team characterized the comment as evidence that Dole was “angry,” Romney said on “Today,” “I know the speaker’s angry. I don’t know why.”

The bulk of the negative ads against Gingrich have come from Restore Our Future, a SuperPAC which is operated by former Romney aides yet is supposed to operate independently of the official Romney campaign. The Supreme Court’s 2010 Citizens United decision, overturning significant restrictions on campaign finance, have made it possible for them to run such as so close to the caucus and primaries. Citizens United is a production company of conservative documentaries, including those starring Newt Gingrich and his wife, Callista.