for what buying a used car? The IRS can only get involved if he resells it makes a profit and doesn’t report it... its the insurance that’s gonna kill him.
” ...its the insurance thats gonna kill him.”
Won’t be too bad. As long as the cook is over 25 with a reasonably clean driving record, the insurance on a 13 year old car won’t be bad.
Its a gift. I think it may have to be reported as income.