IRS tax question

[GregMitch34]

Forgive my basic question here but: There's a chance I may sell part of my collection next year via an AH. I have only done this once in my life, and even then just two lots for a total under $5000. So this would be quite new for me. I am purely a small time collector, never had a store or "business."

So: after the sale, what does the AH report to the feds, or do they send a tax document to the consignor? Or neither? Or at what dollar figure does that kick in? Then, with an official doc or not, what is consignor on the hook for reporting, and at what level does that kick in? How does IRS handle whatever you do report? Are there rules/laws you are supposed to follow, but many don't? Thanks for any replies.