<HTML><HEAD> <META charset=US-ASCII http-equiv=Content-Type content="text/html; charset=US-ASCII"> <META content="MSHTML 6.00.2800.1106" name=GENERATOR></HEAD> <BODY style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; BACKGROUND-COLOR: #ffffff"> <DIV>Greetings Phil,</DIV> <DIV> </DIV> <DIV>         From my understanding, If you are going to sign the IRS form 8283 you should be able to prove that you are qualified to appraise pianos. See the PTG archives on this subject. I went through this last March, and received much direction and advice on the subject. You should be aware of FMV (fair market value) vs RV (replacement value) among other things.</DIV> <DIV> </DIV> <DIV>  Also, I was told by the IRS that having an EIN number for putting on the appraisal form is permitted. Please know, If you sign form 8283, you are required to put either your Soc Sec number or an EIN number, and putting your personal SS# on a form that someone keeps for their records is ID theft risk, because <EM>if </EM>the folks who donate the piano pass away, who knows what relatives or people will be cleaning out their filing cabinets and get your SS number. This whole subject needs to be approached with great care, research,and thought. </DIV> <DIV> </DIV> <DIV>Julia</DIV> <DIV>Reading, PA     </DIV><BR><BR><BR><DIV><FONT style="color: black; font: normal 10pt ARIAL, SAN-SERIF;"><HR style="MARGIN-TOP: 10px">Start the year off right. <A title="http://body.aol.com/fitness/winter-exercise?NCID=aolcmp00300000002489" href="http://body.aol.com/fitness/winter-exercise?NCID=aolcmp00300000002489" target="_blank">Easy ways to stay in shape</A> in the new year. </FONT></DIV></BODY></HTML>