Homebuyers tax credit & at-home business
I closed on a house in Oct 2009, qualified for and received the 1st-time homebuyers credit of $8000. Earlier this year my live-in girlfriend, who was NOT a buyer of the home, started an at-home business using my home address. The home is still my primary residence.
I recently received a letter from the IRS stating I must repay the $8000 tax credit because a business was started out the home. However, I can't find any information on my own to back this up.
Were there conditions for this tax credit regarding starting a business at home? Where can I find them, I researched but found nothing.
Can the IRS make me repay the 8 grand?