Does my buyer have to pay tax on the rebate I gave him?

I have always been told, by my CPA that my company has to issue 1099s to buyers who received rebates from my agents. However, today, one of my agent told me the IRS has ruled that buyers do not have to pay tax on credit or rebate from their broker when purchasing a home.

Until I get the gree light from my CPA, I will continue to issue 1099s when my agents give rebates to their clients. It is up to the buyers to report the rebates, or not.

Can anyone out there clarify this? Thanks.