Millions of Dollars in Potentially Erroneous Qualified Plug-In Electric Drive Motor Vehicle Credits Continue to Be Claimed Using Ineligible Vehicles

The commissioner, Small Business/Self-Employed Division, should use VINs provided by taxpayers on their tax returns and readily available third-party VIN information to identify taxpayers who are claiming the credit for ******************************************2*********************************** *********************************2************************

The Commissioner, Small Business/Self-Employed Division, should develop a compliance program to address the taxpayers who appear to have erroneously received the Plug-In Credit by using a ************2****************** *****************************************2*********************************** *****************************************2*********************************** *****************************************2****************************

The Commissioner, Small Business/Self-Employed Division, should use available vehicle VIN listings submitted by leasing entities to claim a Plug-In Credit to perform a computer analysis to identify individual taxpayers claiming a credit with the ****************2***********************

The Commissioner, Small Business/Self-Employed Division, should update Examiner Lead Sheets to provide guidance to examiners to review the Plug-In Credit along with information on VIN characteristics, including available resources to check and determine the validity of a VIN (such as using the VIN decoder on the Department of Transportation website).