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How much money do they want? To collect tax on X amount of $? Anything else? If it's just a small amount of tax I would pay it.
Last week something along the same lines happened to me, I tracked down the owner of an abandoned car. He signed it over for free except insurance girl had me say I paid $100 for it so I paid the $12 in tax, I paid and went on with the day.
If we are talking thousands of dollars, come up with some sort of receipt, track the guy down somehow. Or get it appraised locally confirming the low value.
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