Ive sold a fair number of guns at auction houses in the last four years. None has ever requested a SS# from me to date. No SS# would make it a bit difficult to report me on a 1099. Now that may change going forwards and I will decline to use those who want that information.
Here is the problem as I see it. The IRS clearly does not want people claiming hobby expenses as business expenses. In fact if you try it they will decline them and your losses will not be deductible. And those hobbies can include guns, wood working or horses. Ive known people who tried to deduct those type expense and all got into trouble because of it. The gun person was told unless he had a FFL and a store front he could not claim his hobby was a business. So unless your income is involved with selling guns without a FFl to make a living I expect you will be fine.
Perhaps if you sold a vast collection they might catch you if you made large cash deposits. But selling a gun here or there is not worth it to them. And if you inherit that collection you should be fine as the estate would be where they try to get the money from.
