Buying lower when you had previously bought higher

Buying lower when you had previously bought higher can't possibly be counted as a short sale. Stocks bought by a brokerage are bought in street name, not your name, and even if they wanted too, they can't track a purchase to a specific account. And there would be no point in doing so because buying at a lower level within 30 days is NOT a wash sale. Only a SALE is a sale, oddly enough.

It does NOT incur any kind of tax consequences involving the wash sale rule when you buy at a lower level, unless you sold AT A LOSS from a higher level within the previous 30 days. And that is visible only in your own account, not to market makers.