Who has the Burden of Proof

Old Man or Government ?

An individual should have a receipt of some type to prove purchase of items.

The Government should have some type of proof showing the particular item has been attained illegally for whatever reason that's in the law.

Unfortunately the Old Man will probably die before his first court appearance, easy target for the Government.

Also the Old Man better have filed proper tax returns with income to substantiate monies spent. Or the IRS can confiscate what other government agencies don't. You can be rest assured the IRS is keeping an eye on this as well, if not already part of the investigation.

The Greed of Governments are their downfall, eventually.