Apparently, the IRS has no way to properly police the Energy Efficiency Tax Credits. According to an article in Bloomberg, "Auditors sampled 150 tax returns and found no record of homeownership associated with 30 percent of that group. The auditors also found instances in which prisoners or people too young to purchase a house were claiming the credits."
I'm not actually suggesting, of course, that you should bilk the government. I just thought it was a catchy enough title to get your attention.
Read the rest of the article here.