I had a big deal many years ago that forced (yes forced and not because I needed money) more to sell through an auction house. Nabbed a ton of money but my issue was that most of the items were purchased many years before and had no receipts. Hence, my accountant had me do a "fair value assessment" on each lot (there were like 80 of them). This basically was me finding three recent sales of the same or similar item. Worked out bout some of the game worn items were tricky. Did my best as I wanted to pay my taxes. However, you can game it a bit (your PSA 4 that you sold was slightly off center but you can find a record of three nicer 4s that sold). In the mind of the government a 4 is a 4.
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