No, it can't.Dealer has the MSO.
Just not sure if the $7500 tax can be claimed on an untitled vehicle.
The Man (IRS) said:The vehicles must be acquired for use or lease and not for resale. Additionally, the original use of the vehicle must commence with the taxpayer and the vehicle must be used predominantly in the United States. For purposes of the 30D credit, a vehicle is not considered acquired prior to the time when title to the vehicle passes to the taxpayer under state law.
Unfortunately, this may be the case. I didn't think the dealer could claim the credit and then immediately sell the car but, I can't get a straight answer from them.Technically, they could. All you need for the IRS is the VIN and a date in service. It wouldn't be that difficult to simply pick an arbitrary date and claim the credit. I recall an article or two where this was done. When the eventual purchaser went to claim it, the IRS rejected the return. IIRC, both pursued the claim and won, but it makes you wonder how many people have run into this and not pursued the issue.