... Loren Ghiglione (Medill School of Journalism, Moderator): Why can't you say it plainly?
[Elizabeth Bumiller (New York Times)]: You can't just say the president is lying. You don't just say that in the . . . you just say—
Ghiglione: Well, why can't you?
[laughter from the audience]
Bumiller: You can in an editorial, but I'm sorry, you can't in a news column. Mr. Bush is lying? You can say Mr. Bush is, you can say. . . .
[Murmuring and laughter continue from audience.]
Bumiller [to audience]: And stop the fussing! You can say Mr. Bush's statement was not factually accurate. You can't say the president is lying—that's a judgment call.
[Susan Page (USA Today)]: I think its much more powerful to say, "However, the president's statement did not reflect the record"—
Bumiller: Or "was not factually accurate."
Page: "Was not factually accurate." I think that's more powerful than. . . .
[Audience continues to murmur.]
Bumiller [to audience]: What is wrong with that? What is your problem with that? What? Why do you all object to that?...
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homepage: 
address: Fairness & Accuracy In Reporting
Also included in who is lying are the elected in the legislative branch, especially the leadership positions, who have more opportunities (and need) to lie. One name will be mentioned, however: Tom DeLay is lying!
In the interest of full, fair and responsible treatment, the same goes for Bill Clinton, Al Gore, et al.
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dictionary.reference.com gives definitions of "lying":
v. lied, ly·ing, (lng) lies
v. intr.
To present false information with the intention of deceiving.
To convey a false image or impression...
v. tr.
To cause to be in a specific condition or affect in a specific way by telling falsehoods...