the numbers on Romney vs. the teacher

If you take the comparison literally, then the teacher must be making at least $232,600.

Instead, it's a faulty comparison is based on (purposeful?) confusion of marginal and average tax rates (MTR and ATR). 

Using this tax table and looking at this year's 1040...

For a teacher who is single, a 25% ATR results from an income of at least $232,600.

-standard deduction of $5,800 and exempted income of $3,700 ($9,500 of income exempted)

-income of $232,600 results in taxable income of $223,100

-in the 33% tax bracket (MTR), resulting in a tax of $43,482.50 + 33% of the income over $178,650

-total tax of $58,151

For a teacher who is married (no kids), a 25% ATR results from an income of at least $367,000.

-standard deduction of $11,600 and exempted income of $7,400 ($19,000 of income exempted)

-income of $367,000 results in taxable income of $348,000

-in the 33% tax bracket (MTR), resulting in a tax of $48,665 + 33% of the income over $217,450

-total tax of $91,747

For head of household (with only one child), a 25% ATR results from an income of at least $314,700.

-standard deduction of $8,500 and exempted income of $7,400 ($15,900 of income exempted)

-income of $314,700 results in taxable income of $298,800

-in the 33% tax bracket (MTR), resulting in a tax of $46,430 + 33% of the income over $198,050

-total tax of $78,677

Why do I say "at least" $X in each of the three cases? I'm assuming no itemized deductions, so our prospective teacher is a miser and doesn't have a mortgage on her home.

The irony of a valid comparison? OWS would say that she needs to be paying much higher taxes!

Of course, teachers don't make this much money. So, those making such comparisons are invoking Romney's ATR and the teacher's MTR-- comparing apples and oranges, or better, apples and rocks.