Claudia Tenney says mailers sent to Republicans and television ads distort her record claiming she has voted to raise taxes.
She says this is not true.
And she says many of the advertisements are being funded by liberal political action committees that support gay rights and abortion.
Tenney also accuses Hanna of falsely claiming to be a conservative in his mailings despite having been ranked the third most liberal Republican in Congress.
"If he were out there saying, 'I'm a moderate' or 'I'm a liberal' he'd be more honest. But what he's saying is, 'I'm a conservative even though my record states that I'm a liberal.' So, why are big liberal Super-PACs supporting him against the top conservative in New York. And why won't he debate me?" said Tenney.
Hanna has previously stated that he refuses to debate Tenney because she continually tells lies about him and his record.
The Republican primary is next Tuesday.
Tenney says she's banking on a Tea Party upset similar to the recent vote in Virginia that brought down House Majority Leader Eric Cantor.
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