<html><body> <DIV>Julia,</DIV> <DIV> </DIV> <DIV>An important point here is the difference between "replacement value" and "fair-market value".</DIV> <DIV> </DIV> <DIV>You were probably right on with your appraisal of replacement value.  When your customer donates the item, he/she must use the fair-market value for tax purposes.</DIV> <DIV> </DIV> <DIV>Did you include fair-market value on your appraisal?  The way I read the IRS forms, you can always provide more information should they (the IRS) request it, so you needn't fret too much.</DIV> <DIV> </DIV> <DIV>Keep up the good work,</DIV> <DIV> </DIV> <DIV>Brad Haskins</DIV> <DIV> </DIV> <DIV> </DIV> <DIV> </DIV> <BLOCKQUOTE style="PADDING-LEFT: 5px; MARGIN-LEFT: 5px; BORDER-LEFT: #1010ff 2px solid">-------------- Original message -------------- <BR>From: "Annie Grieshop" <annie@allthingspiano.com> <BR> <META content="MSHTML 6.00.6000.16414" name=GENERATOR> <STYLE> v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </STYLE> <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="PostalCode"></o:SmartTagType><o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="State"></o:SmartTagType><o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="City"></o:SmartTagType><o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="place"></o:SmartTagType><o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="PersonName"></o:SmartTagType> <STYLE> st1\:*{behavior:url(#default#ieooui) } </STYLE> <STYLE>  </STYLE> <DIV><SPAN class=015344301-30042007><FONT face="Comic Sans MS" color=#0000ff size=2>Here's the IRS info on the form -- appraisal regulations on p. 5 and appraiser qualifications on p. 6:  </FONT></SPAN><A href="http://www.irs.gov/pub/irs-pdf/i8283.pdf"><FONT size=2>http://www.irs.gov/pub/irs-pdf/i8283.pdf</FONT></A><FONT face="Comic Sans MS"><FONT color=#0000ff><FONT size=2>.<SPAN class=015344301-30042007>  </SPAN></FONT></FONT></FONT></DIV> <DIV><FONT face="Comic Sans MS"><FONT color=#0000ff><FONT size=2><SPAN class=015344301-30042007></SPAN></FONT></FONT></FONT> </DIV> <DIV><FONT face="Comic Sans MS"><FONT color=#0000ff><FONT size=2><SPAN class=015344301-30042007>If you want to hand this off to someone else (e.g., the local music store), you could use the qualifications section to excuse yourself.  It sounds as though the owner misrepresented the purpose of the appraisal, so I wouldn't feel beholden to her in any way if I were you.</SPAN></FONT></FONT></FONT></DIV> <DIV><FONT face="Comic Sans MS"><FONT color=#0000ff><FONT size=2><SPAN class=015344301-30042007></SPAN></FONT></FONT></FONT> </DIV> <DIV><FONT face="Comic Sans MS"><FONT color=#0000ff><FONT size=2><SPAN class=015344301-30042007>Annie Grieshop</SPAN></FONT></FONT></FONT></DIV> <BLOCKQUOTE dir=ltr style="PADDING-LEFT: 5px; MARGIN-LEFT: 5px; BORDER-LEFT: #0000ff 2px solid; MARGIN-RIGHT: 0px"> <DIV class=OutlookMessageHeader dir=ltr align=left><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">----- Original Message ----- <o:p></o:p></SPAN></FONT></DIV> <DIV class=Section1> <BLOCKQUOTE style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; MARGIN-TOP: 5pt; PADDING-LEFT: 4pt; MARGIN-BOTTOM: 5pt; PADDING-BOTTOM: 0in; MARGIN-LEFT: 3.75pt; BORDER-LEFT: black 1.5pt solid; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"> <DIV style="font-color: black"> <P class=MsoNormal style="BACKGROUND: #e4e4e4"><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Arial">From:</SPAN></FONT></B><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> <A title=KeyKat88@aol.com href="mailto:KeyKat88@aol.com"></A><o:p></o:p></SPAN></FONT></P></DIV> <DIV> <P class=MsoNormal><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Arial">To: </SPAN></FONT></B><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A title=pianotech@ptg.org href="mailto:pianotech@ptg.org">pianotech@ptg.org</A><o:p></o:p></SPAN></FONT></P></DIV> <DIV> <P class=MsoNormal><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Arial">Sent:</SPAN></FONT></B><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> 04/29/2007 9:48:25 AM <o:p></o:p></SPAN></FONT></P></DIV> <DIV> <P class=MsoNormal><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Arial">Subject:</SPAN></FONT></B><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> signing 8283 IRS appraisal form<o:p></o:p></SPAN></FONT></P></DIV> <DIV> <P class=MsoNormal><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P></DIV> <DIV> <P class=MsoNormal><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Greetings,<o:p></o:p></SPAN></FONT></P></DIV> <DIV> <P class=MsoNormal><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> <o:p></o:p></SPAN></FONT></P></DIV> <DIV> <P class=MsoNormal><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">          I had a lady customer who wanted an appraisal on the replacement value of her Yamaha C7. It was 1972 manufacture. I completely looked over the piano, and it was as new! She had a humidifier running and told me she had done so since the piano was new. By the looks of the piano I could tell. I couldnt find a thing wrong with it. I wrote a letter stating that I did a full inspection and then I called a dealer and asked what the price of that piano. They told me 30,000.00 So I wrote that the replacement value of the piano was 30K.<o:p></o:p></SPAN></FONT></P></DIV> <DIV> <P class=MsoNormal><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> <o:p></o:p></SPAN></FONT></P></DIV> <DIV> <P class=MsoNormal><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">       Turns out they sold the piano for 5,000 to a non-profit music group and wrote 25,000.00 off their tax. Now they want me to sign this IRS form. My confidence is shaken, because I am suppose to sign this thing, and it states that "I do appraisals on a regular basis"...however, I do tuning and repair on a regular basis. Am I over-worring here?  I mean, I think the purpose of the form is to confirm that I just dont work at Turkey Hill or K-mart or something and that I <EM><B><I><FONT face=Arial><SPAN style="FONT-WEIGHT: bold; FONT-FAMILY: Arial">do</SPAN></FONT></I></B></EM> know the value of such things, which I <EM><B><I><FONT face=Arial><SPAN style="FONT-WEIGHT: bold; FONT-FAMILY: Arial">do </SPAN></FONT></I></B></EM>know. Is there any responsibilty I have over looked. I am tuning, repairing, refurbishing and evaluating for 4 years now. This is a first. <o:p></o:p></SPAN></FONT></P></DIV> <DIV> <P class=MsoNormal><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> <o:p></o:p></SPAN></FONT></P></DIV> <DIV> <P class=MsoNormal><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Thanks in advance,<o:p></o:p></SPAN></FONT></P></DIV> <DIV> <P class=MsoNormal><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Julia<o:p></o:p></SPAN></FONT></P></DIV> <DIV> <P class=MsoNormal><?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /><st1:place w:st="on"><st1:City w:st="on"><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Reading</SPAN></FONT></st1:City><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">, <st1:State w:st="on">PA</st1:State></SPAN></FONT></st1:place><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></P></DIV> <P class=MsoNormal style="MARGIN-BOTTOM: 12pt"><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><BR><BR><o:p></o:p></SPAN></FONT></P> <DIV> <DIV class=MsoNormal style="MARGIN-TOP: 7.5pt; TEXT-ALIGN: center" align=center><FONT face=Arial color=black size=2><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"> <HR align=center width="100%" SIZE=2> </SPAN></FONT></DIV> <P class=MsoNormal style="MARGIN-TOP: 7.5pt"><FONT face=Arial color=black size=2><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial">See what's free at <A title=http://www.aol.com?ncid=AOLAOF00020000000503 href="http://www.aol.com/?ncid=AOLAOF00020000000503" target=_blank>AOL.com</A>. </SPAN></FONT><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></P></DIV></BLOCKQUOTE></DIV></BLOCKQUOTE></BLOCKQUOTE></body></html>