Keep in mind that the items are shares of commonly traded stock. There's a pretty good chance you could immediately flip these for a 3% profit or more. The liquidity is probably the reason for a minimal discount. If these were assets with poor liquidity, you can bet the discount would be larger.
Still, why doesn't the IRS just sell these shares directly for 100% of the market value less commissions? Is there some legal prohibition on that?
"Hey, for every ten dollars, that's another hour that I have to be in the work place. That's an hour of my life. And my life is a very finite thing. I have only 'x' number of hours left before I'm dead. So how do I want to use these hours of my life? Do I want to use them just spending it on more crap and more stuff, or do I want to start getting a handle on it and using my life more intelligently?" -- Joe Dominguez (1938 - 1997)