Now you, too can live out your Stock Car fantasies in this bona-fide IROC Firebird Trans Am! For the low, low price of $125,000 - or 6266 easy payments of $19.95!

It also (allegedly) has a bit of history tied to it:

This unique PENSKE IROC Pontiac Firebird Trans Ams car number 22 has a extra valuable collectors car history in relation to all other IROC car history's. This is the very IROC car which was the special individual car chosen and pulled aside for each and every still photo and or videos for all IROC global commercial marketing - media - picture film releases involving the Penske IROC True Value Firebird Trans Ams Series which ran a term of about 8 years. So if you see any photos or video's of a IROC True Value car in any add or commercial print or video it is this very one and only car number 22! I believe this is the car Dale Sr. drove to his fourth IROC victory in 1999 as it was chosen and set aside as a very private personal gift of a IROC True Value car given by Mr. Penske directly to the OWNER - CEO of True Value corporation as a remembrance of all their sponsorship upon the series end. It is in glory of a stand out bright Yellow paint color with MacDonadls sponsor logo and and Dale Earnhardt Sr. name on car as the driver.

The seller has also spent over $30k in parts over the decade and a half that he's had it.

I did a bit of sleuthing and couldn't come up with any True Value promotional pictures of the car, but I did find the sister car (or the same car, with Labonte's name instead of Earnhardt's), so it's safe to say this car is the real deal, and although it isn't street legal, you could probably put some street tires on it and drive it around until someone yells at you. At least that's what I would do.

(Hat tip to Arch Duke Maxyenko)