BobKamman
Level 15

I don't sign inaccurate returns under penalty of perjury just because I want to play "Trick The IRS Computer," nor do I advise my clients to do so.  And IRS sends inaccurate notices to people all the time anyway, like the CP80 going to people whose check was cashed but whose return is still in Service Center limbo.  

But even if I joined that game, I would realize that IRS has de minimis rules and isn't going to fuss over a piddling amount of $1,056.  If anything was sold at a gain, it goes on Schedule D.  An interesting question would be whether there were five Hummels sold, and one resulted in a gain of $500 and the other four in a loss of $800, how would you show it there?  Would it make a difference if it was all one lot?  If separate lots going to the same buyer the same week?