how to get tax rebate on a land contract Help!

I sold a home to a couple on a land contract so no settlement statement and the irs send back their taxes because they didnt send copy of settlement statement to get the first time home owners rebate., What are they supposed to send if their is no settlement statement?? Please help as that was supposed to be their downpayment. Thanks for any help.

I am assuming that you have a mortgage on the property and are selling it land contract. The First time Homeowners Rebate is for property purchases. A land contract is not a purchase as you are the current mortgagee.