Good luck finding a brand new 2012; the only thing you will be able to find new at this point is a 2013. If you went the used route, it would be a good idea to contact some professional race teams and see if they have any of last year's sleds left. For example, I know in my area right now you can buy race-ready, professionally prepped '12 IQRs that were raced last year in the ISOC Snocross Series Pro-Lite class.
Are you going racing in sno cross or cross country? That can make a big difference in cost, especially since Polaris doesn't offer a cross-country version of the IQR from the factory. Buying used from a pro team would absorb some of your cost of doing the suspension and clutching mods, larger fuel tank, etc.
I would definately make some calls to some teams and see what they've got.
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