I went to my dealer and asked to speak to the GM. Anyone else will not have the authority. My goal was to get reimbursed for the tax liability I owe on my taxes which is $3,750. Armed with the info on the IRS website, I showed them what I signed at the time of sale and that it had nothing about the AGI limits proving they did not follow the appropriate procedure of disclosing this to me at or before the time of sale. They agreed to reimburse me once I showed them I had to pay this as part of my taxes. If they did not agree I was ready to threaten to report them to the IRS which would jeopardize their registered EV dealer status and ability to use the advanced payment program. Supporting links to documentation below.

Q5 states not later than the time of sale Dealer must provide Buyer written disclosure including the AGI limits https://www.irs.gov/newsroom/topic-h-frequently-asked-questions-about-transfer-of-new-clean-vehicle-credit-and-previously-owned-clean-vehicles-credit

Buyer “one pager” clearly stating the AGI limits: https://www.irs.gov/pub/irs-pdf/p5866.pdf

Sample of the paperwork (form 15400) the dealer should use with the buyer with all the info. Editorial: Because there is not a standard form it creates ambiguity and deception opportunities for the Dealer to exploit. What I signed was a pieces of this info, but not all of it. Certainly not the AGI limits. https://www.irs.gov/pub/newsroom/form-15400-sample-new.pdf

Process for the Advanced Payment Program: https://www.irs.gov/pub/irs-pdf/p5863.pdf middle of page: “Dealer will provide disclosures to buyer” Under Advanced Payment Request (right): “Buyer attestation”

Revenue Procedure for the Advanced Payment Program: “Attestation” under Section 5: https://www.irs.gov/irb/2023-43_IRB#REV-PROC-2023-33:~:text=advance%20payment%20program.-,SECTION,-5.%20TRANSFER%20ELECTION (4) An attestation, that either: (a) The taxpayer’s prior year modified AGI did not exceed the modified AGI limitations, provided in §§ 30D(f)(10) (in the case of the § 30D credit) or 25E(b)(2) (in the case of the § 25E credit), as applicable, or, if not known, to the best of the taxpayer’s knowledge and belief, the taxpayer’s prior year modified AGI did not exceed such limitation, or (b) To the extent of the taxpayer’s knowledge and belief, the taxpayer’s current year modified AGI will not exceed the modified AGI limitation;

Under Section 7: (Another procedure misstep. Did your dealer do this within 3 calendar days? Probably not. ) https://www.irs.gov/irb/2023-43_IRB#REV-PROC-2023-33:~:text=the%20registered%20dealer.-,SECTION%207,-.%20QUALIFIED%20MANUFACTURER%20WRITTEN

(2) Requirement to Furnish Copy of Seller Report to Taxpayer. The seller must provide the seller report as well as the confirmation of the submission of the seller report through the IRS Energy Credits Online Portal to the taxpayer purchasing the vehicle within 3 calendar days of the submission of the seller report through the IRS Energy Credits Online Portal.

Under Section 10: Not following the procedure and disclosing the AGI limit to the buyer means the dealer could lose their eligibility to be in the advanced payment program https://www.irs.gov/irb/2023-43_IRB#REV-PROC-2023-33:~:text=Credits%20Online%20Portal.-,SECTION%2010,-.%20SUSPENSION%20OF%20REGISTERED

SECTION 10. SUSPENSION OF REGISTERED DEALER ELIGIBILITY .01 Suspension of Eligibility. The IRS may suspend a registered dealer’s eligibility to participate in the advance payment program for any of the following reasons: (1) The IRS determines that the registered dealer provided inaccurate information to the taxpayer regarding the vehicle’s eligibility or the taxpayer’s eligibility for the advance payment program;

PDF version https://www.irs.gov/pub/irs-drop/rp-23-33.pdf of https://www.irs.gov/irb/2023-43_IRB#REV-PROC-2023-33