Exhibit 32.1

| In      connection with the Quarterly Report of Liberty Tax Credit Plus L.P. on      Form 10-Q for the period ended December 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: |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   |   |   |   |
| (1)      The      Report fully complies with the requirements of section 13(a) or 15(d) of      the Securities Exchange Act of 1934; and                                                                                                                                                                                                                                                                              |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   |   |   |   |
| (2)      The      information contained in the Report fairly presents, in all material      respects, the financial condition and result of operations of the      registrant.                                                                                                                                                                                                                                        |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   |   |   |   |
| 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.                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   |   |   |   |
| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                 | /s/ Robert L. Levy |   |   |   | By: | /s/ Andrew J. Weil |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                | Robert      L. Levy |   |   |   |   | Andrew      J. Weil |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                | Chief      Financial OfficerJanuary      28, 2009 |   |   |   |   | Chief      Executive OfficerJanuary      28, 2009 |