My take is "It's my shit and when I sell it I keep the money." End of story. I didn't keep my shotguns as a business transaction or part of my making a living. If I sell a lawnmower for more than I paid for it, it is no one's business but mine. End of story again. How many things have you sold for LESS than you paid for them over the years. I bet its more LESS than MORE, regardless of how careful we are in our shotgun investing. The auction house learned this a long time ago and I don't think they have any obligation to the IRS. I will settle back and see what my rant hath wrought.