WASHINGTON (Reuters) - President Barack Obama would veto the House Republican "Plan B" tax proposal designed to avert January 1 tax hikes, the White House said on Wednesday, saying the plan does not meet Obama's test that spending cuts not fall overwhelmingly on the middle class.

"The President urges the Republican leadership to work with us to resolve remaining differences and find a reasonable solution to this situation today," White House Communications Director Dan Pfeiffer said in a statement.

(Reporting By Matt Spetalnick, Mark Felsenthal and Roberta Rampton)