(Image removed from quote.)
Based upon the past determination by the IRS and other famous baseballs, the guy may owe taxes at the time he comes into possession of the ball. If that's the case, unless he has a few hundred thousand laying around, he may have to sell it. Generally, whenever somebody wins a prize, they are taxed on the value of the prize at the time they take possession, not the value when it is later sold (although any increase in value over time may also be also taxable - such as with a house).
Love the pic.
That stuff about the guy being taxed based on what it may sell for is BS.