Bob,
We all know who the greatest lefty of all time is and we all agree who shouldn't be in the HOF...
What this tax reporting means to me is that if I ever decide to start selling on ebay or other platform that uses e-payments, then I better be prepared to have a full accounting items that are being sold (which includes purchase price of the items sold).
What a pain. Going forward, people better be prepared to treat this like a business with full accounting efforts. I'm going to guess that a lot of people that were buying/selling to add to a few bucks to their income or have a few extra "hobby" dollars are really going to dislike this. Selling cards will be like day-trading. Better keep tabs of everything.