Why a safety deposit box?

I dont know why you would have a safety deposit box.If you get audited by the IRS for any reason they can put a stop on all bank accounts and safety deposit boxes.And then the fun begins when you have to answer questions about any rare coins you have.Transactions for checks,And how you can afford these coins on your salary,with kids,bills,ect.I spent 700.00 on a big beautiful fireproof gun safe.I took those weird shelves out and replaced thim with 3/4 inch thick plyboard.Now it is fire proof on the outside and you can put over 300 pounds of stuff per shelf and have nothing to worry about.I have borrowed money from friends and family to get some rare coins,and made payments to them to pay them back.Explain that to the IRS and see if they dont audit your family,just to see if they have money to loan.Even now with the economy shakey,if a bank closes you are insured for face value of your coins.That 1916-D mercury ngc ms60 is only worth 10 cents.This is all that the bank owes you if they go under.Point given,safety deposits and banks are not a great place to keep any money that is worth more than face value.