another question. If the IRS values it at so far above its true price, can't they simply donate it and write off the inflated price - which come straight from

another question. If the IRS values it at so far above its true price, can't they simply donate it and write off the inflated price - which come straight from the IRS - off of the taxes they owe on real-value, non-contraband works they also inherited? (they're not even allowed to "possess" this work under the law.) Likewise if in an inheritance I got a stone that the IRS decided was an anti-tiger stone worth $100m, couldn't I just donate it to a non-profit tiger research institute, write it off of things I got with real non-baloney market value, and the IRS simply loses out due to their inflated price on the baloney good? Doesn't the IRS acting like a joke with overvaluations cut both ways? (assuming there's real value somewhere that's worth keeping if you write off the taxes on it.) i.e. if the irs's valuation on something happened to be inflated by vast multiples - as people in this thread are saying happens from time to time - then can't you donate that and write it off of things that they aren't inflating?