relating to the purchase (in the case of a purchase financed by a mortgage). (2) Reporting of real estate transactions If the Secretary requires information reporting under section 6045 by a person described in subsection (e)(2) thereof to verify the eligibility of taxpayers for the credit allowable by this section, the exception provided by section 6045(e)(5) shall not apply. . (b) Conforming amendment relating to basis adjustment Subsection (a) of section 1016 of the Internal Revenue Code of 1986 is amended— (1) by striking and at the end of paragraph (36), (2) by striking the period at the end of paragraph (37) and inserting , and , and (3) by adding at the end the following new paragraph: (38) to the extent provided in section 36(e). . (c) Conforming amendment Section 26(b)(2) of the Internal Revenue Code of 1986 is amended by striking subparagraph (W) and by redesignating subparagraphs (X) and (Y) as subparagraphs (W) and (X), respectively. (d) Clerical amendment The item relating to section 36 in the table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended to read as follows: Sec. 36. First-time homebuyer refundable credit. . (e) Authority To treat claim of credit as error, etc Subparagraph (N) of section 6213(g)(2) of the Internal Revenue Code of 1986 is amended to read as follows: (N) in the case of a return claiming the credit under section 36— (i) the omission of a social security number required under section 36(f)(1)(A), (ii) the inclusion of a social security number so required if— (I) the claim of the credit on the return reflects the treatment of such individual as being of an age different from the individual's age based on such social security number, or (II) except as provided in section 36(c)(1)(B), such social security number has been included (other than as a dependent for purposes of section 151) on a return for any previous taxable year claiming any credit or deduction described in section 36(c)(1)(A)(i), (iii) the omission of