Good questions. Modica, the author of this article exposed the scam of dealers buying from Volt dealers and taking the tax credit.
GM said they have no control over it and it’s technically legal if the person buying from the second dealer doesn’t take the tax credit again.
Of course there was no space on the tax credit form for a vin number. Don’t know if that has changed.
Jaz, I checked draft for 2011 form. Field for VIN is there, hopefully as a result of my suggestion. I spoke to an auto journalist back when the story broke who claimed IRS knew of the issues. Journalist did not want the info publicized.