Not sure if anyone else is in similar situation, but I bought my mini cooper se used (2021 model). Supposedly, to claim the up to $4000 credit, the dealer has to provide a sales report to the IRS. If they don't, the buyer can't claim the credit. Now that sale is done, my dealer isn't responding to my requests. I'm going to keep trying, but what do you think is the risk of pursuing the credit anyways?
I bought my 2023 SE new last year in December 2022. To claim the tax credit I just had to provide a proof of sale to my tax preparer - nothing directly was filed with the IRS other than my tax return. If the rules have changed - I would physically show up at the dealer and demand action.
Unlike those attempting to claim the $7500 tax credit after passage of the IRA, at least you on the right side of the rules. That, plus the fact that the IRS is woefully underfunded (and $10 million has/will be cut from their budget), makes me think that you're quite safe.