The latest income data supplied by the Internal Revenue Service said the Democratic Party, which likes to define itself as representing poor and middle-income Americans, has become the party of the rich, The Washington Times reported Friday.

A state-by-state, district-by-district comparison of wealth concentrations by the Heritage Foundation shows a majority of the nation's wealthiest congressional districts are represented now by Democrats.

The Heritage study based on IRS data found that more than half of the wealthiest U.S. households are concentrated in the 18 states where Democrats hold both Senate seats.

Contrary to the Democrats' tendency to define the GOP as the party of the rich, the Heritage study says, "the vast majority of unabashed conservative House members hail from profoundly middle-income districts," The Times reports.