admittedly I'm not an expert on the subject, but maybe the fan hands it back to mcguire for authentication--for him to sign it, and return it to the fan who then owns it. as far as collectors items, a baseball can't be authenticated otherwise. I presume mcguire would have to write something about "my 62nd home run ball".. but your point is well taken. the IRS is getting out of control. frankly I think they are like a huge crowbar or vice that is slowly pressing down on the population. all the loopholes are being removed from tax laws, slowly, quietly. people who had no problem as independent contractors (such as caddies) now get harassed by the IRS. also, waiters & bartenders, who never made much money, got a lot of flack over tips around the late 80's. eventually perhaps we'll have one world currency, and absolutely no means of exchanging it other than through government tracked mechanisms, all subject to taxes. that does seem to be the direction the world is heading. I've written before on "alternative money systems". no one here understood my points very well, but I still think there is major potential for freedom through them. a sort of 21st century tea party. there are some "barter cards" that are taking off in various localities. these are essentially tax-avoidance barter systems.. I hope they catch on and force a showdown with politicians. eventually the control freaks will be obvious and will not be able to hide their tyranny. hopefully. the thing about the american public though, is that sometimes they stay asleep & give consent even when the tyrants emerge obvious.