Comment liquidating (Score 1) 190
This will be totally unfair without a review human going through each case.
On ebay when you sell your crap, that's treated as liquidating your assets and you don't pay tax on that. The idea being that you don't pay tax on something you've already payed tax on in the first place (if its cd's, movies, computers, etc).
So really to distinguish between a trader and somebody clearing out there house, you need a human for that. But even then.......................