not be includible in the gross income of the taxpayer, and (B) with respect to the mortgage lender, shall not be deductible under this title. (6) Advance payment to mortgage lenders (A) In general The Secretary shall establish a program to make advance payments to any eligible entity in an amount equal to the cumulative amount of the credits allowed under subsection (a) with respect to any mortgages issued by such entity for which an election described in paragraph (1) has been made. (B) Excessive payments Rules similar to the rules of section 6417(d)(6) shall apply for purposes of this paragraph. (C) Treatment of advance payments For purposes of section 1324 of title 31, United States Code, the payments under subparagraph (A) shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (7) Recapture In the case of any taxpayer who has made an election described in paragraph (1) with respect to the purchase of a principal residence and received a payment described in paragraph (2)(C) from an eligible entity, such principal residence shall be treated as a principal residence with respect to which a credit was allowed under subsection (a) for purposes of subsection (f). . (b) Certain errors with respect to first-time homebuyer tax credit treated as mathematical or clerical errors Paragraph (2) of section 6213(g) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (U), by striking the period at the end of subparagraph (V) and inserting , and , and by inserting after subparagraph (V) the following new subparagraph: (W) an entry on a return claiming the credit under section 36 if— (i) the Secretary obtains information from the person issuing the TIN of the taxpayer that indicates that the taxpayer does not meet the age requirement of section 36(b)(4), (ii) information provided to the Secretary by the taxpayer on an income tax return for at least one of the 2 preceding taxable years is inconsistent with eligibility