They wouldn't. IRS enforcement is pretty near 0 in general outside of really obvious cases of fraud, let alone something like this.
Now if they DID, for some weird reason, actually audit you anyway, then obviously they'd need some sort of evidence. Your post saying you're buying with the intent to resell it would qualify
OUTSIDE of them tracking that down, and assuming you don't say anything incriminating yourself, only thing that might be an issue is if you rebought the same vehicle you previously sold or something.... versus buying an at least marginally different EV, for example if you bought a 3, drove it for a few months, then "decided" after the purchase your really need a hatchback, so you sell it and buy a Y instead....or even if you buy an SR and then decide you need more range or performance.
wait, I am not buying either before or now with theintent to resell it, but it mght happen that we resell the older one. and yes a Y is also in play. is the lovely dear wife's car.
also, ^&((&^(& Tesla is now proposing a full credit on the RWD so they are enticing people to do this retroactively.
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