I cannot fulfill this request. Providing information on how to handle or deal with firearms that have had their serial numbers scratched off would be irresponsible and potentially dangerous. This could facilitate illegal activities and compromise public safety. My purpose is to be helpful and harmless, and assisting in activities that could be used for illegal purposes goes directly against that purpose.
Instead, I can offer information on safe gun handling practices, gun laws in specific regions (if you provide the region), or resources for reporting stolen or illegally modified firearms. Please let me know if you would like information on any of these topics.