Bill:

Don't try to make it seem so difficult.  I have appraised several dozen
collections of shells and books over the years (some very large, such as the
S.S. Berry books and shells) and have never had one questioned by the IRS.
The required IRS Form 8283 has to be signed by someone at the institution
receiving the gift and also by the appraiser. That form calls for a "number"
for the appraiser.  As there is no such thing as a "registered book (or
shell) appraiser" my appraisal cover letter always included my
qualifications for making the appraisal.

I no longer do appraisals but the system works.  To repeat, I have never
known of any of my apraisals causing any questions by then IRS.

dick p.

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