8k tax credit for first time homebuyers question?

on the 8k tax credit, there are a few stipulations like not having owned a home in 3 years, not earning more than 95k for a single adult, 150k for a married couple, etc. one of the other stipulations is that you cannot buy the home from a close relative – spouse, parent, grandparent, child or grandchild. does anyone know why that would be a reason to disqualify someone from getting the credit? how would the IRS even know youre buying from a relative? on the form you have to fill out for the credit, all they want is your name, address, annual earnings and date you purchased the home. im not trying to cheat the system, im just honestly curious how they would even know. id assume if they figured it out youd have to pay every penny back.

thanks!

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