WASHINGTON — Mitt Romney yesterday emerged from a family vacation with a revamped attack on President Obama’s health-care mandate.

“It’s a tax,” declared Romney.

That contradicted a top campaign adviser who on Monday infuriated Republican leaders by saying Romney — just like Obama — considered it a penalty, not a tax.

The former Massachusetts governor was back in sync with Republicans who have denounced ObamaCare as the “biggest tax hike in history” since the Supreme Court upheld

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