Actually, that form says:
A
[b]
[left][size=4]Gift from a parent, child, stepparent, stepchild, or spouse [/size][size=4]- I received this motor vehicle as a gift from my ( check one - you may be asked to supply proof of relationship): parent child stepparent stepchild spouse
[/left]
[/size][/b]
So I’m not 100% sure you’re going to get away tax free using a gift. This is a gift from a grandparent, and there is no “grandparent” checkbox.
I’ve used the super lowball receipt before. When they asked why it was so low I said the car had a blown motor and I replaced it. I had the seller put that on the receipt as well.