Who can ask to see my tax stamp?

Tax_StampI tell all of my clients to keep a copy of both their approved tax stamps and their NFA trust on them at all times they are in possession of their NFA items.  

But if you follow that advice to its logical conclusion it assumes that you may have to show it to someone at some point.

So … who exactly does have the right to ask to see your approved tax stamp?

Let’s start with the obvious.  What about ATF agents?

Well … the Form 1 and Form 4 both give us a big clue.  On the back of both forms it says “This approved application is the registrant’s proof of registration and it shall be made available to any ATF officer upon request.”  

The authority for this assertion is 26 U.S.C. § 5841(e) which states that you are required to “retain proof of registration which shall be made available to the [ATF acting in their official capacity] upon request.

Therefore, any ATF agent has the authority to ask to see your approved tax stamp.

But what about local and state law enforcement officers?

Well … let me start by noting that my practice is limited to Virginia and this advice is intentionally limited to Virginia law.  Having said that, under Virginia law, most NFA items are banned but have an exception for items possession in conformity with federal law.

For example, short-barreled rifles and short-barreled shotguns are both generally banned under § 18.2-300.

§ 18.2-300. Possession or use of “sawed-off” shotgun or rifle.

A. Possession or use of a “sawed-off” shotgun or “sawed-off” rifle in the perpetration or attempted perpetration of a crime of violence is a Class 2 felony.

B. Possession or use of a “sawed-off” shotgun or “sawed-off” rifle for any other purpose, except as permitted by this article and official use by those persons permitted possession by § 18.2-303, is a Class 4 felony.

And the exception for these items possessed in conformity with federal law is contained in § 18.2-303.1.

§ 18.2-303.1. What article does not prohibit.

Nothing contained in this article shall prohibit or interfere with the possession of a “sawed-off” shotgun or “sawed-off” rifle for scientific purposes, the possession of a “sawed-off” shotgun or “sawed-off” rifle possessed in compliance with federal law or the possession of a “sawed-off” shotgun or “sawed-off” rifle not usable as a firing weapon and possessed as a curiosity, ornament, or keepsake.

Therefore, a local or state law enforcement officer would have the right to ask to see the approved tax stamp and failure to provide it would be evidence of a violation of state law.

Is there anyone else?  What about range safety officers at a range?

There are certainly numerous anecdotes on the internet about RSOs asking to see the tax stamp for an NFA item that is being fired at a commercial range.

In this case however, the answer is ‘No’.  They do not have a legal right to see your tax stamp.  But … as a private property actor, what they do have is the right to ask you to leave if they ask and you refuse.

Posted in Federal Law, Machine Guns, NFA Trusts, SBR, Short Barreled Rifles, Short Barreled Shotguns, Tax Stamp, Virginia Law | Comments Off on Who can ask to see my tax stamp?

Does 922(r) apply when building an SBR from an imported pistol?

922r_PartsI received a call last week from a client who was planning to SBR a swiss pistol and wanted to know whether the US-made parts requirement of 922(r) would apply.

His concern is understandable since this is yet another area where the ATF seemingly changes their opinion with each letter they issue.

So what is 922(r)?  When people refer to 922(r), they are actually referring to the requirements of 18 USC 922(r) and 27 CFR 478.39.

These requirements are part of the Gun Control Act of 1968 which makes it a crime “for any person to assemble from imported parts any semiautomatic rifle or any shotgun which is identical to any rifle or shotgun prohibited from importation under section 925 (d)(3) of this chapter as not being particularly suitable for or readily adaptable to sporting purposes.

To see if a build based upon an imported pistol would be covered let’s break down the elements of this offense.  In order for a build to be prohibited it must:

  1. Result in a semiauto rifle or shotgun …
  2. Which is identical to any rifle or shotgun prohibited from importation under 18 USC 925(d)(3) as not suitable for sporting purposes.

Since we are presumably talking about a semiauto pistol, any resulting short-barreled rifle will satisfy the first requirement.  That leaves us with the question of whether the resulting SBR is ‘identical to any rifle or shotgun prohibited from importation under 18 USC 925(d)(3)‘.

Among other things, 18 USC 925(d)(3) says that a firearm is prohibited from importation if it meets the definition of firearm in 26 USC 5845(a) and in that code section we find that SBRs are in fact prohibited from importation.

Therefore … it seems clear that 922(r) does apply when building an SBR from a pistol.

However … even the ATF has not always held this position.  In a 1994 letter we find the following:

[T]he lawful making of an NFA weapon would not violate 922(r), since the section only addresses the assembly of ‘non-sporting’ firearms, and not the making of NFA weapons.

ATF_Letter_922r_1994

 

In 2006 the ATF issued another letter which retained this position but seemed to limit it to lawfully imported rifles and shotguns whose original barrels were shortened to make an SBR or SBS.

ATF_Letter_922r_2006_Page1

ATF_Letter_922r_2006_Page2

But that was certainly not their last word on the subject.  In 2009 the ATF stated that 922(r) would apply to those items classified as ‘firearms’ subject to the NFA.  They went on to add that if you intend to replace parts on a lawfully registered NFA item that you are bound by the limit of 10 foreign-made parts as codified at 27 CFR 478.39(c).

TIFF-FX image

This was followed by a 2010 letter from the ATF in which the original question asked was specifically about making an SBR from an imported pistol.  You will note that the ATF avoided answering the ‘pistol’ part of the question but went on to say that if, in the course of SBRing a rifle, non-importable ‘military-style’ features are added then 922(r) does apply.

ATF_Letter_922r_2010_Page1

ATF_Letter_922r_2010_Page2

ATF_Letter_922r_2010_Page3

So where does this leave us?

It seems clear both from statutory interpretation and from the trend in ATF guidance that 922(r) does apply to the making of an SBR from an imported pistol.  And while there has not historically been a push to prosecute those whose SBRs violate 922(r), I must advise my clients to insure that their builds are 922(r) compliant.

Posted in 922(r), AR Pistols, ATF, ATF Guidance Letters, BATFE, Federal Law, Firearms Technology Branch, Form 1, Imports, Manufacturing, SBR, Short Barreled Rifles, Short Barreled Shotguns | Comments Off on Does 922(r) apply when building an SBR from an imported pistol?

Has the ATF changed their mind about the Sig brace?

Update:  For the latest news on the stabilizing brace issue, see my March 21, 2017 update.

Over the last week I have had a flood of emails from clients wanting to know what I think about the ATF’s seemingly ever-changing position on the Sig brace and other similar products.

For those of you unfamiliar with the issue, let me give you a brief history.

Back in March of this year, a police officer from Colorado wrote to the ATF asking whether firing an AR pistol from the shoulder using a Sig brace as a shoulder pad would cause the pistol to be reclassified as an SBR.  The ATF response, shown below, seemed to provide a reasonable response to the question.

ATF_Letter_Pistol_Brace

The key parts from the letter are:

[W]e have determined that firing a pistol from the shoulder would not cause the pistol to be reclassified as an SBR … [ATF] classifies weapons based on their physical design characteristics … Generally speaking, we do not classify weapons based on how an individual uses a weapon … Using [the Sig brace] improperly would not change the classification of the weapon per Federal law.

This seems pretty clear right?  And it certainly lead to an explosion in sales for the Sig brace.

But nothing should be taken as a given where the ATF is concerned.

Eight months later … on November 14th, the ATF responded to a request by Black Aces Tactical to classify a shotgun design with an OAL of 27 inches and equipped with a Sig Brace as a firearm not subject to the NFA.  In their response, the ATF granted Black Aces’ request based upon the OAL but went on to make several comments seemingly at odds with the earlier letter.

Black_Aces_ATF_Letter

The underlined portion of the letter contains the key difference.  It seems to indicate that using the Sig brace in a manner other than that for which it was designed would change the classification of the firearm, after the fact, to a short-barreled shotgun.

But how is that possible?  26 USC 5845(d) categorizes a shotgun as “a weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed shotgun shell to fire through a smooth bore either a number of projectiles (ball shot) or a single projectile for each pull of the trigger, and shall include any such weapon which may be readily restored to fire a fixed shotgun shell.

If the Black Aces firearm is designed to use the Sig brace, which is NOT considered a shoulder stock, then how can the ATF have the authority to change the categorization since the submitted firearm is not ‘intended to be fired from the shoulder‘?

The answer seems to lie in two other phrases that occur in both 26 USC 5845 and in the ATF letter.  Here for the first time we see the phrases “made or remade” and “designed or redesigned” used as part of the logic behind the ATF’s position.

In the Black Aces letter at least, the ATF seems to be implying that using the Sig brace in a manner contrary to the manufacturer’s intentions constitutes a re-manufacturing of the firearm in a different configuration.

But maybe this letter doesn’t really reflect the position of the ATF.  After all, following it to its logical conclusion leads to some truly absurd results.  As Pennsylvania attorney Adam Kraut noted, under this interpretation, “If an individual attaches the Stabilizer to his AR pistol, goes to the range, shoots it as the manufacturer intended and then hands it to his friend who shoulders it, did it just become an illegal short barreled rifle? Given what FTISB put in their determination letter it would seem that way.

Have we had any other letters following this same logic?  Unfortunately … yes.

On November 10th, just 4 days before the Black Aces letter, the ATF responded to a letter from an un-named party asking about the making of a pistol configuration with a number of components including a Sig brace.  The comments in this letter back up the logic from the Black Aces Tactical letter.

Nov_10_Sig_ATF_Letter

Nov_10_Sig_ATF_Letter_Pg2

Here again, we see the theme that using the brace as a stock would constitute a ‘redesign’ or ‘remaking’ of a weapon ‘designed to be fired from the should’.  Clearly this is a position the current ATF leadership is taking.

Even more recently, in a December 15th letter, responding to Martin Ewer who has a competing design for a stabilizer brace called ‘The Blade’, the ATF reiterated their position that stabilizing braces are not shoulder stocks but once again goes on to note that this only applies when the braces are used as intended.

Ewer_ATF_Letter_Pg1 Ewer_ATF_Letter_Pg2

 

While Nick Leghorn over at The Truth About Guns writes that he does not believe the ATF’s position has changed, I am not so sure.  His position is that the person writing the November 10th letter “basically outed himself to the ATF [and] tipped his hand, telling them what he really wanted was a short barreled rifle, and was intending to build the firearm for that purpose.

I do not have access to the original letter, only the ATF response, so I cannot directly comment on this assertion.  However, I believe that what we are seeing is deeper than merely a single letter writer not understanding the nuances of law and ‘outing’ their intent to the ATF.

I personally believe that the ATF is adopting an interpretation that using a stabilizing brace in a manner contrary to the manufacturer’s intentions constitutes a re-manufacturing of the firearm in a different configuration.  And while this interpretation leads to some absurd results, I fear we may see an attempt to prosecute a gun owner under this interpretation before it is over.

Only time will tell.

 

 

Posted in AOW, AR Pistols, ATF, ATF Guidance Letters, BATFE, Firearms Technology Branch, Form 1, Manufacturing, SBR, Short Barreled Rifles, Short Barreled Shotguns | Comments Off on Has the ATF changed their mind about the Sig brace?

Does the ATF treat angled fore-grips the same as vertical fore-grips?

Angled_ForegripI received an email today from a client who wanted to know whether an angled fore-grip on an AR pistol makes it an AOW subject to the requirements of the National Firearms Act (NFA) as is the case with a vertical fore-grip.

One might be tempted to assume that the same logic that the ATF applies to vertical fore-grips would also apply to angled fore-grips.  After all, their logic is that adding a vertical fore-grip means that the pistol is “no longer designed to be held and fired by the use of a single hand.

However, in a 2010 guidance letter from the ATF’s Firearms Technology Branch, we see that the addition of an angled fore-grip, specifically the Magpul AFG, would not make a pistol an AOW.

 

Additional letters confirming this position followed in 2011 and 2013 and the logic is extended to the FAB Defense PTK.  At this point, one would have to assume that any angled fore-grip of similar design would enjoy the same interpretation.

ATF_Letter_AFG2

ATF_Letter_AFG3

ATF_Letter_AFG4

 

Posted in AOW, AR Pistols, ATF, ATF Guidance Letters, BATFE, Firearms Technology Branch | Comments Off on Does the ATF treat angled fore-grips the same as vertical fore-grips?

What should you do if you get an approved eForm with a DRAFT watermark?

DraftToday one of my clients received an email with an approved eForm 1 attached. He immediately forwarded it to me so that I could update the schedule of assets in his NFA trust.

The problem?  His eForm 1, which was approved, had a large DRAFT watermark across the face.

This is not a new problem.  People have been experiencing this issue off and on since the eForms system was first introduced but it continues to occur and you should make sure that your approved eForms do not bear the DRAFT watermark.

According to one of the ATF examiners, this is the result of the pdf not generating properly and a corrected form should be requested.

To request a corrected form you should send an email to your examiner or [email protected].  In the email you should indicate what the problem is and include the serial number of your approved NFA items as well as the control number found on the top left corner of your eForm.

The ATF indicates that you should receive an updated form via email within 24 to 48 hours. Interestingly, the updated forms often have an approval date that is different than the original form which had the DRAFT watermark.

Posted in ATF, BATFE, eForms, Form 1, Form 4, NFA Trusts | Comments Off on What should you do if you get an approved eForm with a DRAFT watermark?