The IRS has a new way to police the recapture of the home buyer credit: It will check public databases of real estate sales. If a person buys a home between January l, 2009 and April 30, 2010 and sells within 3 years, the tax credit is recaptured. The $7500 credit for purchases between April 9 and December 31, 2008 is recouped over 15 years, but the remaining balance is due if the home is sold early. - Linda Gilmore