you would need to be audited because there would be no disallowance unless you concede you bought to resell. if audited, you might be asked if you bought with the intent to sell. you might also be asked why you didn't realize it was too small before you purchase it. there may be additional questions to enable the agent to make a determination of your intent.
please note
1st you would need to be audited this can be through a notice questioning your return or require you to visit a local IRS office. about the only way the IRS would know you sold the vehicle is if you sold it at a gain (basis is reduced by the credit) which would require reporting the sale on schedule D. There is no question about selling the vehicle on the tax form on which you will claim the credit
2nd even if audited, no questions may be raised about the credit.
3rd less than 2% of returns are audited and the lower the items on the tax return the lower the prospect. however, if you are required to report the sale, that could be a red flag for audit.
