Not specifically Tesla-related but tax credit related, Tax Foundation has an interesting article pointing out that there are now 21 different tax credits for individuals and two dozen corporate tax credits and that IRS is ill-equipped to administer them. Basically, IRS is a tax processing organization that is not equipped to evaluate your Tesla purchase, your energy efficient appliance, your "dependent" child, or your green energy investment. The result is lots of fraud, errors, and erroneous refundable tax credit payments.
https://taxfoundation.org/irs-tax-credits-overpayments/
IMO, Congress using the tax code for social and economic benefits instead of just collecting taxes is a really bad idea on many levels.