they don't have to accept any valuation by anyone pro or not. they do have auditors that specialize in valuations.
as to appraiser or realtor, take your pick.
know that FMV may be meaningless if the property is sold because in many cases original basis is used to determine taxable gain.
.
Column D. Donor's Adjusted Basis of Gifts
Show the basis you would use for income
tax purposes if the gift were sold or
exchanged. Generally, this means cost
plus improvements, less applicable
depreciation, amortization, and depletion.
For more information on adjusted
basis, see Pub. 551, Basis of Assets.
