The IRS has released their new form for the first time homebuyer’s tax credit.
The most important new line is here:
If you are claiming the credit on your 2009 (or later) tax return, you must attach a copy of the properly executed settlement statement (or similar documentation) used to complete the purchase (see instructions).
It seems the IRS finally wised up that people were fraudulently stating they had already purchased the home when indeed the purchase had not yet been completed.
Link to the document http://www.irs.gov/pub/irs-pdf/f5405.pdf
— Ken Cook NMLS ID 208452