(plaintiff, divorced, bought home in July of 2009 and claimed $8,000 FTHB tax credit; IRS disallowed credit because plaintiff had claimed deductions for real estate taxes and mortgage interest on prior joint return with wife within statutory time period and, thus, was not a first-time homebuyer; IRS also asserted that plaintiff’s wife had owned couple’s home as principal residence which ownership was attributed to plaintiff for purposes of FTHB tax credit; former spouse continues to own couple’s prior residence and divorce decree not final until after plaintiff purchased home in 2009; court noted that plaintiff could only qualify for FTHB tax credit if home purchased after divorce final and he no longer had any prior interest in marital home; settlement agreement entered into by couple in July not final adjudication of divorce; divorce not final under state law until September 28, 2009; plaintiff had beneficial interest in marital home within three years of purchase of new home and plaintiff does not qualify for FTHB tax credit).