But isn't it only a problem when there is a significant discrepancy between the market value and the IRS appraisal? Obviously the IRS doesn't have the funds to

But isn't it only a problem when there is a significant discrepancy between the market value and the IRS appraisal? Obviously the IRS doesn't have the funds to buy the entire market, but if people own something that's actually market value why would they sell it at a significant discount? Also you're taking a gamble by challenging the IRS to buy something at a discount that they won't actually call your bluff and you lose out on money. And if you're actually standing by your personal assessment over theirs, you either make money or you get to skip the tax bill. This seems like a much better balance than what we currently have.