Exhibit 32.1

| In      connection with the Quarterly Report of Liberty Tax Credit Plus L.P. on      Form 10-Q for the period ended June 15, 2008 as filed with the Securities      and Exchange Commission (“SEC”) on the date hereof (the “Report”), I,      Robert L. Levy and I, Andrew J. Weil, certify, pursuant to 18 U.S.C.      Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act      of 2002, that: |
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| (1)  The      Report fully complies with the requirements of section 13(a) or 15(d) of      the Securities Exchange Act of 1934; and                                                                                                                                                                                                                                                                                                  |
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| (2)  The      information contained in the Report fairly presents, in all material      respects, the financial condition and result of operations of the      registrant.                                                                                                                                                                                                                                                            |
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| A      signed original of this written statement required by Section 906 has been      provided to the registrant and will be retained by the registrant and      furnished to the SEC or its staff upon request.                                                                                                                                                                                                                               |
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| By:                                                                                                                                                                                                                                                                                                                                                                                                                                             | /s/ Robert L. Levy |   |   |   | By: | /s/ Andrew J. Weil |
|                                                                                                                                                                                                                                                                                                                                                                                                                                            | Robert      L. Levy |   |   |   |   | Andrew      J. Weil |
|                                                                                                                                                                                                                                                                                                                                                                                                                                            | Chief      Financial OfficerJuly 29, 2008 |   |   |   |   | Chief      Executive OfficerJuly 29,  2008 |