A 49 year old Smithville man was arrested Saturday, September 26th after officers of the Sheriff’s Department found an explosive device in an outbuilding at his residence.
Darrell L. Pack of Rolling Acres Road is charged with possession of a prohibited weapon (explosive device) and his bond was set at $10,000. He will appear in court on October 15th.
Sheriff Patrick Ray says officers were called to the Pack home on Saturday and made the discovery during an investigation. The Tennessee Bomb Squad and the Tennessee Bomb and Arson Agencies were summoned to the scene to take custody and dispose of the device. Also found in the Pack home was a stolen gun out of White County. Detectives there were notified that the weapon has been recovered.
Meanwhile, in other cases Sheriff Ray says19 year old Misty Gingerich of West Main Street, Smithville was arrested Wednesday, September 23rd for criminal trespassing after she was found behind the DeKalb County Jail. Gingerich had walked on the property at night and was trying to smuggle contraband into the jail annex where inmates were being housed. Gingerich tried to put items though the rear outside door of the annex. Her bond was set at $2,500 and she will appear in court on October 22nd
30 year old Kenny Wayne Bly of Midway Road Smithville was charged Friday, September 25th with criminal littering and evading arrest. Bly tried to smuggle contraband into the DeKalb County Jail by throwing down contraband on the ground behind the jail annex. When officers approached Bly, he took off running and was caught on West Main Street in Smithville. Bly’s bond was set at $2,000 and he will appear in court on October 15th
36 year old Gregory Wayne Cripps of Cripps Lane, Smithville was charged Friday, September 25th with a first offense of driving under the influence after an officer stopped him on Highway 56 South for weaving from one side of the roadway to the other. Cripps was unsteady on his feet and had very slow motor skills. Cripps submitted to field sobriety tasks which he failed. Cripps’ bond was set at $1,000 and he will appear in court on October 15th.
24 year old Johnna Maynard of Banks Pisgah Road, Smithville was arrested on Friday, September 25th for aggravated burglary and theft of property under $500. Detectives allege that Maynard went to a home on Banks Pisgah Road Smithville and entered the residence without the owner’s consent. While there she allegedly took a weed eater valued at $100. Bond for Maynard was set at $15,000 and she will appear in court on October 15th. Also arrested at Maynard’s home was 35 year old James Hershell Patton of Oak Place Drive, Smithville. Detectives had knowledge that Patton was staying at the Banks Pisgah Road home and they also knew that Patton was wanted on a violation of parole warrant in DeKalb County. When detectives went to the door of the home, Patton tried to elude them by crawling into the attic. Patton was found buried under the insulation in the attic area. Patton was also charged with evading arrest and his bond was set at $3,500. He will appear in court on October 15th.
Also on Saturday, September 26th, deputies responded to a complaint call at the intersection of Highway 70 and Highway 96 in Liberty. Deputies found 29 year old Carlos J. Perez of Kipling Drive, Nashville to be in control of a motor vehicle. Perez had a strong odor of alcohol on his person, slurred speech, and he was unsteady on his feet. Perez submitted to field sobriety tasks which he failed. Perez was charged with a first offense of driving under the influence and his bond was set at $1,000. He will appear in court on October 15th.
A passenger of Perez’s vehicle, 27 year old Joseph P. Reasons of Ashland City Road, Clarksville was charged with public intoxication after he was found to be passed out on the side of the road. Deputies found Reasons to be under the influence having blood shot eyes, he was unsteady on his feet, and was very confused. Reasons’ bond was set a $1,000 and he will appear in court on October 15th.

Members of the DeKalb County Volunteer Fire Department recently competed in TUFF Challenge ( Tennessee Ultimate Fire Fighter ).
Assistant Chief Roy Merriman say’s this was the local department’s first time to compete in this challenge and plans are already being made to compete next year. “We had a five man relay team of firefighters from across the county. DeKalb finished 6th with a relay time of two minutes and twenty six seconds, Every portion of the relay represented some type of normal firefighter activity.”
Merriman added ” I would also like to say how proud the department and I are of of these guys and their commitment to training.”
(Pictured: Kneeling from left to right-Thomas Hale and Jimmy Martin
Standing left to right- Billy Fuson , Jeremy Neal , Kevin Cripps and Team Coach Roy Merriman)

Incumbents Ronald “Ronnie” Garrison, Bennie “Buck” Curtis, and Randy Campbell were all re-elected to the DTC Communications Board of Directors.
The results of the election were announced Saturday during the annual meeting of DTC Communications at the fairgrounds in Alexandria
Garrison, Smithville Exchange member, received a total of 766 votes (77.37%) defeating challenger Paul Cantrell who had 224 votes (22.63%).
Curtis, who represents the Alexandria Exchange, garnered 492 votes (50.88%), beating challengers Wayne “Elmer” Fitts who had 264 votes (27.30%) and Robbie “Donnie” Rowland who received 211 votes (21.82%)
Randy Campbell of the Liberty Exchange, who ran unopposed, had 741 complimentary votes.
A total of 1,049 members voted in this year’s DTC Election of Directors including 757 early voters and 292 on election day (Saturday).
All three directors elected Saturday will serve for three years.
Here’s how the votes break down for each candidate at the four early voting locations and on election day:
Ronald Garrison: Smithville- 267, Alexandria- 162, Woodbury- 79, Gordonsville- 32, Election Day-226
Paul Cantrell: Smithville-128, Alexandria- 16, Woodbury- 14, Gordonsville- 12, Election Day-54
Bennie “Buck” Curtis: Smithville-189, Alexandria-85, Woodbury-52, Gordonsville-27, Election Day- 139
Wayne “Elmer” Fitts: Smithville-79, Alexandria-50, Woodbury-27, Gordonsville-21, Election Day- 87
Robbie “Donnie” Rowland: Smithville-79, Alexandria-63, Woodbury-15, Gordonsville-5, Election Day-49
Randy Campbell: Smithville-285, Alexandria-138, Woodbury-70, Gordonsville-44; Election Day-221
The DTC Communications Board of Directors, in addition to Garrison, Campbell, and Curtis, include Terry McPeak of Norene, Charles Dwight Vinson of Milton, Robert Don Malone of Temperance Hall, Greg Rogers of Woodbury, Roy Nelson Pugh of Auburntown, David Parker of Woodland, and James Dillard, Jr. of Gordonsville.

Dowelltown and Liberty water customers no longer have to boil their drinking water.
Officials say the water boil notice has been lifted. Test results show that the water is safe to consume.
A break was discovered in an eight inch water line on Highway 70 just east of the water tank around 12:30 a.m. Saturday. The repair was completed around 9:00 a.m.
However officials say due to the water line leak, there was reason to suspect that the water distributed to the customers of the Dowelltown-Liberty Water System might have been contaminated.
Water customers were advised to boil water prior to using it for drinking or food preparation until the boil notice was lifted.

The DeKalb County Tigers, who led most of the game, watched it slip away Friday night as the Hixson Wildcats came from behind on their home field to win 22 to 21.
The loss drops the Tiger record to 3-3 on the season.
DeKalb County took a 2 to nothing lead late in the first period when Hixson’s Curtis Flanagan recovered his own fumble in the Wildcat endzone for a Tiger safety. That was the score at the end of the first period.
The Tigers dodged a bullet with 2:38 to go in the second quarter as an eight yard touchdown run by Hixson’s Curtis Flanagan was negated by a penalty on Hixson.
Justin Matheson also misfired on a 33 yard field goal attempt for the Wildcats with 1:38 left in the second quarter
The halftime score was 2 to nothing in favor of DeKalb County.
The offenses for both teams sparked to life in the second half.
DeKalb County capped a 52 yard drive with 5:38 left in the third period on a one yard quarterback keeper by Hunter Poteete. The P.A.T. attempt by Zach Taylor was blocked but the Tigers led 8 to 0.
The Tiger defense got on the board later in the third period as Matt Giles picked off a pass and raced 60 yards for a touchdown. Again, Taylor’s extra point attempt was blocked but DeKalb County led 14-0.
Hixson scored their first touchdown of the game with 1:20 left in the third quarter on a 14 yard touchdown run by Curtis Flanagan. Justin Matheson’s P.A.T. attempt was blocked and the Tiger lead was cut to 14 to 6. That was the score at the end of the third period.
DeKalb County stretched their lead with 10:05 left in the fourth quarter as Quarterback Hunter Poteete found Travon Johnson on a 10 yard touchdown pass play. The P.A.T. by Zach Taylor was good and the Tigers led 21-6.
Hixson’s Curtis Flangan broke free on a 71 yard touchdown run with 6:21 left in the game. Quarterback Zach McCarter also scored on a two point conversion run to cut the Tiger lead to 21-14.
The Wildcats took the lead with 2:12 left in the game as quarterback Zach McCarter scored on a 10 yard touchdown run and then took it in on the two point conversion run to give his team a 22 to 21 lead over the Tigers.
DeKalb County had one more chance and almost took advantage of it. After the kickoff, the Tigers started their final drive of the night near midfield and after a couple of plays had moved down to the Wildcat five yard line. But Quarterback Hunter Poteete fumbled around the Hixson two yard line with less than a minute to go in the game.
The Wildcats took over and ran out the clock. Hixson wins 22-21.
Next Friday night, DeKalb County travels to Jamestown to take on the York Institute Dragons in a District 8AA contest. Game time is set for 7:00 p.m. WJLE will have LIVE coverage. The Tiger district record is 1-1.

Two brothers, already in trouble with the DeKalb County Sheriff’s Department on burglary and theft charges, have now been charged with similar offenses by the Smithville Police Department.
Police Chief Richard Jennings says 43 year old Martin Riley and his brother, 49 year old Timothy Riley, both of 1771 Poss Road, Smithville were charged on Friday, September 18th with aggravated burglary, theft of property, and vandalism for an incident that occurred on August 20th at 209 East Bryant Street. The arrests were made by Detective Jerry Hutchins. The victim told Officer Travis Bryant that she noticed damage to her back door. The door locks had been disassembled from the outside and the metal on the door had been damaged. She also said that someone had taken items from her carport and from inside her home. The Rileys will appear in court on October 1st. Their bond was set for $85,000 each.
Meanwhile, in other cases, 32 year old Brian Bundy of 404 Lee Braswell Road was arrested Friday, September 18th for public intoxication. According to the report, on that day, Officer Travis K Bryant responded to the probation office in regard to an intoxicated person at that location. Upon arrival he made contact with Bundy who had slurred speech and was falling asleep while Officer Bryant was talking to him. Bundy was then placed under arrest. His court date is October 1st and his bond was set at $1000.
43 year old Richard J Mathis of 734 Goodridge Road Woodbury was arrested on Saturday, September 19th for a first offense of driving under the influence. According to the report, on that day Officer Travis K Bryant was dispatched to a possible DUI driver inbound on East Broad Street. He got behind the vehicle and observed it for a short distance. Officer Bryant then saw the automobile go outside its lane of travel to the right and then pull into the center lane. That’s when the officer initiated the traffic stop. The driver, Richard Mathis was found to have slurred speech and he appeared to be disoriented. Officer Bryant asked him to step outside the vehicle and perform some field sobriety tests. Due to his medical condition and his impairment at that time, the HGN test and the finger touch test were performed but the results were unsatisfactory. Mathis was then placed under arrest and transported to the emergency room of the hospital where he submitted to a blood alcohol test. Mathis’ court date is October 1st and his bond is set at $1,500.
Meanwhile a passenger of Mathis’ vehicle, 48 year old Brenda L. Mathis also of 734 Goodridge Road, Woodbury was arrested for public intoxication. After the traffic stop, she was determined to be impaired. Ms Mathis told the officer that she had taken one Xanax, two Hydrocodones and other pills. She was removed from the vehicle. Her eyes appeared to be jerky, her speech was very slurred and she was unsteady on her feet. Officer Bryant asked if she could call anyone to come get her. Mathis replied that she could try but they would all have to drive from Woodbury. Officer Bryant allowed Mathis to call a friend but she was unable to reach anyone after several attempts. Due to her physical state, Mathis was placed under arrest for public intoxication for her safety. Her court date is October 1st and her bond was set at $1,000.
28 year old Patricia L Linder of 366 Kennedy Street., McMinnville was arrested on Wednesday, September 23rd for driving on a suspended license. According to the report, on that day Officer Matt Farmer saw a blue Honda Civic make an improper pass while traveling south on Highway 56 South. (South Congress Boulevard.) Officer Farmer stopped the vehicle and found Linder in control of the automobile. He asked central dispatch to run a computer check on Ms. Linder’s driver’s license and the finding was that her license was suspended for twice failing to satisfy a citation. Linder was charged with driving on a suspended license and cited for improper passing. Her court date is October 22nd and her bond was set at $1000.
35 year old Demetrius M Bogle of 316 Cooper Hollow Road, Auburntown was arrested on Thursday, September 24th for simple possession of a schedule III drug. According to the report, on Tuesday, September 22nd an officer responded to room 16 of DeKalb Community Hospital where there was a report of a suicidal person. Central dispatch advised that the hospital called and stated that there was a woman in room 16 who was threatening to commit suicide. The woman had a purse and the hospital staff did not know whether or not there was a weapon in the purse. Upon arrival, the officer made contact with hospital staff who stated that the woman claimed she had a knife in her purse. Upon making contact with the woman, the officer asked for consent to search her purse for weapons and illegal narcotics. Bogle gave verbal consent and the officer recovered 8 pills believed to be Percocet in an unmarked white container, 2 pills with believed to be Percocet in an Rx bottle, 15 brown pills believed to be Amarinol in an Rx bottle. The officer was aided by hospital medical staff in the collection and preliminary identification of the pills. Mobile Crisis personnel evaluated Bogle and determined that she was not a threat to herself and would not need to be admitted into a mental facility. Due to her being a patient in need of medical care at the hospital, warrants were taken out for two counts of possession of a schedule II drug and possession of schedule III drug to be served upon medical discharge. Her court date is October 13th and her bond was set at $1,500.
40 year old Andrew C Williams of 482 West Main Street was arrested Thursday, September 24th for child abuse and neglect. According to the report, on Saturday, September 19th Officer Matt Holmes responded to the home where a one year old child was found in the roadway by a passerby. The Department of Children Services was notified and a detailed report was completed after which the case was turned over for investigation. On Thursday Officer Holmes responded to the home again were the incident had occurred a second time involving the same suspect and child. A passerby had spotted a small child in the roadway and after a period of trying to locate the child’s residence, the child was returned home. Williams told the officer that he was watching the kids out in the yard when he discovered the youngest child was missing. Williams’ court date is October 1st and his bond was set at $5,000.
Meanwhile, Officer Matt Holmes responded to 504 South College Street on Saturday, September 19th where he met with Jimmy Cates who said that when he got in his truck to go to the store, he noticed that his dash had been dismantled in what looked like an attempt to take his CD player. Cates said nothing was stolen and there was no other damage. Extra patrol was established for his residence.
Anyone having any information on these or other offenses is asked to contact the Smithville Police Department at 597-8210.
Any information received that will help the Smithville Police Department solve any criminal offenses will be greatly appreciated. All information is confidential.

Two veterans from DeKalb County, Edward and Edsel Frazier, were among about 150 from across middle Tennessee who were flown to Washington D.C. Wednesday to see the World War II Veterans Memorial.
Many of these veterans have never had the opportunity to go to view the memorial, which opened in 2004.
The Honor Flight was made possible by private donations. Based on recent statistics, the country is losing approximately 1,000 World War II veterans each day. The Honor Flight Network continues to do whatever it takes to honor them by flying these veterans to see their memorial. The idea was conceived by Earl Morse, Physician Assistant, Retired, Air Force, Captain. Morse wanted to honor veterans he had taken care of for the past twenty seven years. In May, 2004, the World War II Memorial was finally completed and dedicated in Washington, D.C. Morse later realized that most of the World War II Veterans (now in their 80’s and beyond) would probably never get a chance to see their memorial.
The dream became a reality in May, 2005 when six small planes flew 12 happy veterans to D.C. to view the World War II Memorial. In 2005, commercial flights were used exclusively due to the number of veterans on the waiting list. Top Priority goes to America’s most senior heroes, the survivors of World War II and other veterans with terminal illnesses who wish to visit their memorial. The program will naturally transition to the Korean War, Vietnam War, and all other veterans who served, on a chronological basis. Since America felt it was important to build a memorial to service and ultimate sacrifice of her veterans, the Honor Flight Network believes it is equally important for the veterans to visit and experience THEIR memorial with the Motto:”We can’t all be heroes. Some of us have to stand on the curb and clap as they go by.” (Will Rogers). The Honor Flight Program has flown over 20,000 veterans to D.C. and there are 7,000 on the waiting list. If you are interested in the program, log on to www.honorflight.org. or call 937-521-4000. Donations are needed to help make these flights possible. Contributions are tax deductible.

A reception was held at the DCHS cafeteria Thursday night for the twelve students who recently received their diplomas through the adult high school program.
Coordinator and Instructor Susan Hinton says the accomplishments of these individuals is certainly something worth celebrating. “This evening was to honor and to celebrate the twelve students who previously had no high school diploma and now have a high school diploma to go out into the world. Several of them are in the military. I have one (student) who is in the Army, one who is in the Guard, and one filed his paperwork to go in the Guard today. I have a student now who will graduate in probably four weeks and he is going into the Marines. Now everybody who is in adult high school does not go into the military, many are out in the community and having a wonderful life here. One young lady is already in college. The people in the 2008-09 graduation are Billy Anderson, Christie Bain, Phillip Bennett, Chris Benson, Marissa Cervinca, Brian Cunningham, Robert Frazier, Jessica Johnson, Justin Poss, Justin Taylor, Bianca Torres, and Jamie Scruggs. Many of them have already picked up their diplomas and we hope that this has made a difference in their lives.”
Director of Schools Mark Willoughby also commended the adult high school graduates on their achievements. “It’s great to have second chances. I think everybody needs a second chance. A lot of times many people don’t have the opportunity to get a second chance but through the adult high school, we have people, and this year twelve people, who have had the opportunity to get a second chance and they have successfully completed the adult high school courses. I think people need to remember that a DeKalb County Adult High School diploma is a high school diploma. So many of the doors that were locked before a high school diploma are now open for these twelve people and they have opportunities out there in front of them that they didn’t have before. Regardless of what some people think, when you get an adult high school diploma, you have worked for it. It doesn’t come easy. It’s very difficult. There’s no quick way to get a high school diploma. It comes with a lot of hard work and I congratulate all the students for the work they’ve done and to Mrs. Hinton for the superb job she does.”
If you didn’t complete your high school education, you can go back to school through the adult high school program. Students graduate as they finish their course work.
Hinton says “I get many calls from people wanting to get into the program, but I refer them to DCHS School counselor. Call 615- 597-2243 or set up an appointment. The school counselor will go through your record and determine how many credits that you have. There are different qualifications depending upon what years you were enrolled in high school. The state requires participants to take a reading exam and you have to be reading on an 8.1 level in order to come into the program. If you are transferring from another school system, the requirement is that you do have to live in DeKalb County. The school counselor checks the school record to determine the credits needed. To receive any high school credit, all students must have twenty credits. That’s basic credits. That also has to be in certain subjects.”
“The classes meet from 9:00 a.m. until 5:00 p.m. each day (on the high school campus). Adult high school student have two scheduled breaks during the day and they have a one hour period at lunch. They may go anywhere they wish, but we close down the building from noon until 1:00 p.m. That enables them to go home, if they need to check on their families or whatever. After lunch, they come back and we open again at 1:00 p.m. Our schedule runs concurrent with the program of the regular school system. In other words, if schools are out for a snow break or other inclement weather, we are also out. If it’s a teacher/faculty day, then schools are closed at the adult high school. The only exception is that instead of the regular summer school, adult high school is open all day again and that happens around the month of June. So it’s kind of a year round program.”
Hinton says students who attend the adult high school are not taking a short cut to obtaining their diploma. “Each student is independent in their subjects, so they’re pretty much self guided. Each course has it’s own set of criteria, depending upon what subject the student is working in. I also do career counseling with them and we have guests in from time to time to talk to them about various careers. There’s not a short cut. Each class takes 133 hours and that is clock hours. They have to do the work to match the clock hours. They have to pass that subject. In other words, if they sit in there and they do the time and don’t do the work or pass then they will fail. It would be an “F”. A half of a credit is 70 hours so they have to do 70 clock hours plus the work that goes with that subject. So there’s not a fast cut. They can only do one credit at a time. I also have had some high school students who have already had a course and did not complete it for credit. So for them there is what is called Credit Recovery and sometimes they can go back and pick up a class by doing computer work that matches that class. But even that is quite a bit of work. That is not a short cut either. There is no short cut to getting a high school diploma.”
For more information call the high school guidance department at 615- 597-2243 or the adult high school at 615-597-2254.

DeKalb County’s preliminary unemployment rate for August was unchanged from July at 10.7%, but 3.9% higher than the 6.8% rate recorded in August 2008.
The local labor force for August was 9,970. A total of 8,900 were employed and 1,070 were unemployed.
Meanwhile, Tennessee’s seasonally adjusted unemployment rate for August 2009 was 10.8 percent, 0.1 percentage point higher than the July rate of 10.7 percent. The United States’ unemployment rate for the month of August was 9.7 percent.
County non-seasonally adjusted unemployment rates for August 2009, show that the rate increased in 47 counties, decreased in 42 counties and remained the same in six counties.
Lincoln County registered the state’s lowest county unemployment rate at 7.2 percent, up from 6.9 percent in July. Lauderdale County had the state’s highest unemployment rate at 19.7 percent, up from 19.5 in July, followed by Scott County at 19.2 percent, down from 19.5 percent in July.
Knox County had the state’s lowest major metropolitan rate of 8.7 percent, up 0.5 percentage point from the July rate. Hamilton County was at 9.4 percent, up 0.3 percentage point from the July rate. Davidson County was 9.6 percent, up 0.4 from the previous month, and Shelby County was 10.6 percent, up 0.3 from the July rate.

With the deadline quickly approaching, the Internal Revenue Service today reminded potential homebuyers they must complete their first-time home purchases before Dec. 1 to qualify for the special first-time homebuyer credit. The American Recovery and Reinvestment Act extended the tax credit, which so far has provided a tax benefit to more than 1.4 million taxpayers nationwide, including 35,892 in Tennessee.
The number of claims filed by Tennesseans is the 13th highest in the nation.
“IRS is glad to see that many Tennesseans have taken advantage of the homebuyer credit,” said IRS spokesman Dan Boone, “but the clock is ticking for those who hope to and have not.”
The credit of up to $8,000 is generally available to homebuyers with qualifying income levels who have never owned a home or have not owned one in the past three years. The IRS has a new YouTube video and other resources that explain the credit in detail.
The IRS encouraged all eligible homebuyers to take advantage of the first-time homebuyer credit but at the same time cautioned taxpayers to avoid schemes that help ineligible people file false claims for the credit. Currently, the agency is investigating a number of cases of potential fraud and is using computer screening tools to identify questionable claims for the credit.
Because the credit is only in effect for a limited time, those considering buying a home must act soon to qualify for the credit. Under the Recovery Act, an eligible home purchase must be completed before Dec. 1, 2009. This means that the last day to close on a home is Nov. 30.
The credit cannot be claimed until after the purchase is completed. For purchases made this year before Dec. 1, taxpayers have the option of claiming the credit on their 2008 returns or waiting until next year and claiming it on their 2009 returns.
For those considering a home purchase this fall, here are some other details about the first-time homebuyer credit:
The credit is 10 percent of the purchase price of the home, with a maximum available credit of $8,000 for either a single taxpayer or a married couple filing jointly. The limit is $4,000 for a married person filing a separate return. In most cases, the full credit will be available for homes costing $80,000 or more.
The credit reduces the taxpayer’s tax bill or increases his or her refund, dollar for dollar. Unlike most tax credits, the first-time homebuyer credit is fully refundable. This means that the credit will be paid to eligible taxpayers, even if they owe no tax or the credit is more than the tax owed.
Only the purchase of a main home located in the United States qualifies. Vacation homes and rental properties are not eligible.
A home constructed by the taxpayer only qualifies for the credit if the taxpayer occupies it before Dec. 1, 2009.
The credit is reduced or eliminated for higher-income taxpayers. The credit is phased out based on the taxpayer’s modified adjusted gross income (MAGI). MAGI is adjusted gross income plus various amounts excluded from income—for example, certain foreign income. For a married couple filing a joint return, the phase-out range is $150,000 to $170,000. For other taxpayers, the range is $75,000 to $95,000. This means the full credit is available for married couples filing a joint return whose MAGI is $150,000 or less and for other taxpayers whose MAGI is $75,000 or less.
The credit must be repaid if, within three years of purchase, the home ceases to be the taxpayer’s main home. For example, a taxpayer who claims the credit based on a qualifying purchase on Sept. 1, 2009, must repay the full credit if he or she sells the home or converts it to business or rental use at any time before Sept. 1, 2012.
Taxpayers cannot take the credit even if they buy a main home before Dec. 1 if:
The taxpayer’s income is too large. This means joint filers with MAGI of $170,000 and above and other taxpayers with MAGI of $95,000 and above.
The taxpayer buys a home from a close relative. This includes a home purchased from the taxpayer’s spouse, parent, grandparent, child or grandchild.
The taxpayer owned another main home at any time during the three years prior to the date of purchase. For a married couple filing a joint return, this requirement applies to both spouses. For example, if the taxpayer bought a home on Sept. 1, 2009, the taxpayer cannot take the credit for that home if he or she owned, or had an ownership interest in, another main home at any time from Sept. 2, 2006, through Sept. 1, 2009.
The taxpayer is a nonresident alien.
For details on claiming the credit, see Form 5405, First-Time Homebuyer Credit.