The conservative group Crossroads GPS is out with its latest advertising salvo in Virginia, attacking U.S. Senate hopeful Timothy M. Kaine (D) for his record as governor.

Kaine faces fellow former governor George Allen (R) in the contest to succeed retiring Sen. James Webb (D), and their respective records in the statehouse — and Allen’s performance in his one Senate term — have been a key rhetorical battleground.

The new Crossroads ad, “Holes,” is part of what The Fix described Tuesday as a $7.2 million buy aimed at Democratic Senate candidates in Virginia and four other states.

The spot hits Kaine’s gubernatorial record on several fronts, including spending, taxes and education funding. “Kaine’s failed solutions — tax hikes, wasteful spending. Tell him, that doesn’t create jobs,” the ad’s narrator concludes.

Kaine’s campaign released a lengthy rebuttal of the ad Wednesday, suggesting that it severely distorts several parts of his governorship. And Kaine spokeswoman Brandi Hoffine argues that it was Allen’s record in Richmond and Washington that really deserves scrutiny.

“If George Allen and Karl Rove want to talk about spending, that’s a conversation we’re happy to have” Hoffine said, referring to the Republican strategist who founded Crossroads.