Free Wayne

I'm organizing a raffle of a STI I'm donating, new in box, for Wayne Fincher's defense. I'm currently sorting out the legalities of such a raffle as I'm pretty sure if I do anything wrong I could end up in a cell too. It's a bit different than raffling a Corvette for a kid with cancer, methinks, as to how the tax man and Texas gambling authorities will look at it.

The Evils Of Shoes!

Regards to my friend from Knob Creek and forums on this quote:

"Hate to tell you this, but if your shoelaces are 14 inches long...you may need to pay a $200 transfer tax apiece for them, provided that they were registered prior to May 19, 1986. If they were made AFTER May 19, 1986, only Governmental agencies can technically own shoelaces, at least according to ATF."

Of course everyone knows that post 5/19/1986 laces of 14" length are machine guns due to the monstrosity otherwise know as the Firearms Owner Protection Act of 1986.

"In 1996, FTB examined and classified a 14-inch long shoestring with a loop at each end. The string was attached to the cocking handle of a semiautomatic rifle and was looped around the trigger and attached to the shooter's finger. The device caused the weapon to fire repeatedly until finger pressure was released from the string. Because this item was designed and intended to convert a semiautomatic rifle into a machinegun, the FTB determined that it was a machinegun as defined in 26 U.S.C. 5845(b)."--BATFE correspondence to a Mr Brian A Blakely, US DOJ, BATFE, 9/08/2004 from Sterling Nixon, Chief, Firearms Technology Branch BATFE.

BATmen aren't qualified to wield bats much less laws or firearms. They prove it every day. And the sheep baa baa baa on their way to the slaughterhouse both literally and also figuratively as to regarding their freedom. Cheers to Jeff Cooper for refusing to ever train one.

The Death Of A Million Federal Paper Cuts

Pending Case, some of which excerpted from NRA-ILA mail list

Before reading this it is relevant to know that nothing Larry Crow does in his course of business would be reasonably construed as manufacturing of a firearm unless you can make the stretch that somebody that's put a hot cam in your muscle car manufactured your car. As to "retroactive taxation," he has been in business for decades. His specialty is revolvers and Cowboy Action Shooting not dreaded "assault weapons."

ILA excerpt from mail list:

The Firearms and Ammunition Excise Tax (FAET) is a tax imposed by Chapter 32 of the Internal Revenue Code (26 U.S.C. 4181) on the sale of firearms and ammunition by manufacturers, producers, and importers. The present situation has arisen due to a possible misinterpretation of the term “manufactured” by the ATF. It has been difficult in the past for gunsmiths to determine exactly which services performed by gunsmiths were “manufacturing” and thus subject to FAET. Generally, gunsmiths are not subject to the FAET, unless the gunsmith has title to the firearm and his work materially changes the firearm so that a different taxable article results. See Rev. Rulings 58-586, 64-202 and 69-325.

Which specific acts (mounting a scope, re-stocking, checkering, engraving, etc.) count as “manufacturing” has been difficult to determine and inconsistently applied by ATF in the past.

To address this problem, on October 1, 2005, 26 U.S.C. Section 4182 was amended to also exempt any pistol, revolver, or firearm from FAET if it was manufactured, produced or imported by a person who manufactures, produces or imports less than an aggregate of 50 such articles during the calendar year. This allows gunsmiths to operate (for fewer than 50 guns per year) without worry that a particular act would be considered “manufacture” or not.

The 50 guns per year change, however, is not retroactive (despite our efforts to make it so). Recently gunsmiths have been aggressively investigated by ATF, and their back records examined for FAET compliance. This investigation is legal and proper, however, there is concern that ATF is again misinterpreting “manufacture” and including transactions under FAET that should properly be excluded.

Larry Crow, owner of Competitive Edge Gunworks and member of the American Pistolsmith Guild, is currently being charged as liable for taxes and penalties for the “manufacture” of firearms; Mr. Crow questions the validity of ATF’s determination that he manufactured the firearms. In meetings and discussions with the ATF and IRS beginning 24 January 2006, Mr. Crow has been unable to get a direct and consistent answer regarding both ATF and IRS policy. /ILA


MY TWO CENTS

Capricious bastards at best. The FBI firearms folks are no better. I have always thought it made sense that their NICS offices are on a street named after a loser. 1000 Custer Hollow Road. Both agencies are in the business of causing the death of a career through a million papercuts and endless phone calls much more often than they burn people's houses down and shoot at them.

How To Buy A Machine Gun Or Other Class III Scary Thing

Regarding machine guns, silencers, short barreled shotguns and rifles, destructive devices etc, in case it matters since it seems a favorite topic of people with no firearms knowledge especially in regards to firearms law. Current as of 7/14/2006:

GENERAL GUN OWNERSHIP ISSUES

Is it legal for you to own in your state according to state law? Is it legal for you under federal and state law to own any regulated weapon?

If you aren’t already a gun owner who has bought guns through the formal channels or there is any change in possible legal status regarding that, go buy a gun, fill out a 4473, and see if the FBI approves you having a gun at all before proceeding. Alternately, request your FBI file, though this takes longer. Could save you a lot of time.

Many gun dealers won’t submit a NICS (Brady Bill) background check until after you have actually PURCHASED the firearm. It’s a transfer approval, not an approval to purchase. "The permanent provisions of the Brady law provide for the establishment of a national instant criminal background check system (NICS) that a firearms licensee must contact before transferring any firearm to unlicensed individuals" --BATFE regs. In some states a valid CCW will streamline the NICS process.

If you go to my favorite local gun shop and the FBI says you can’t have the firearm, it’s still yours and at the discretion of the shop owner to reimburse you. He might not reimburse depending on circumstances. Like the owner says, "you bought the gun and can't have it but that's not my fault. You still bought it. I just can't let you have it." Technically you can buy most any gun you want on that level. Would be pointless for personal use but not illegal as long as you didn't receive transfer. No different than the fact that you don't have to have a pilot's license to buy a 767, you just can't fly it yourself.

CLASS III

Lots of hoops to jump through to own one, one of which is the consent of your "chief law enforcement officer" before you can even apply. This would be a Sheriff, Chief of Police, Local DA (don't bother), Chief of State Police (unlikely), State Attorney General (good luck on that one as well). It's not a written rule but the ATF has also found some Federal officials approval acceptable. Good luck getting permission from an ATF, FBI, or Secret Service Bureau chief unless they are your boss though.

Having ascertained an approving person, purchase the desired item. On having duplicate sets of fingerprints made on ATF APPROVED and imprinted cards available at your “friendly” local ATF office or through the mail by an approved authority (read "law enforcement agency"), getting the signature, and sending everything off to the ATF with the transfer fee they will eventually get around to issuing your tax stamp after a severe background check with any luck. Remember to send your $200 in approved form. If you have to restart the process for any reason you are likely starting at go rather than Park Place. Remember also that perjury on any firearms related forms is a serious felony and the ATF and FBI have no sense of humor.

You now can go fill out a form 4473 and pick up your Class III item provided you pass any background checks mandated by state law for firearms transfers. Being approved to be tranferred a machine gun doesn't exempt you from that.

Be sure to not misplace the paperwork, if you do it will be like pulling teeth to get it reissued if you manage to get a reissuance. Possession of a Class III item without proof of it being legal is a serious felony on state and federal levels.

If you move you have to make sure where you are moving to it is also ok for you to continue to possess the item. Fill out forms notifying the ATF of your move. If you move it across state lines you have more forms to fill out before you can. This includes just to go shoot it in another state. If you don't fill out the forms the
ATF will deem you to be in violation.

If you need to get said item repaired you need to go through transferring it to a gunsmith and then having it transferred back to you when completed. More forms.

Want to sell it? The whole process starts over for the new prospective owner unless it's a Special Occupation Taxpayer as described below. Make sure you document the transfer well because if something goes amiss the ATF might decide that you are hiding said item or lost it and therefore in violation. Up to you to be able to prove this isn't so.

Pretty much any violation carries mandatory prison time, even minor paperwork violations. Think TEN YEARS TEN THOUSAND MINIMUM, NO TIME OFF FOR GOOD BEHAVIOR for nearly all violations, its in the US Code as such.

Not reporting the theft immediately of said item is also a violation.

The burden of proof is always on the owner as the ATF is never much interested in lending aid to an acquittal.

Some of these things can be avoided by becoming a dealer but becoming a dealer has many other hassles involved and being a hobby dealer is strongly discouraged by the ATF.

"Special Occupational Taxpayers" under 26 U.S.C. s5801 fall into one of three categories:

Class III dealers can possess, sell, and transfer NFA firearms.

Class II manufacturers can, in addition, manufacture and register them.

Class I importers can, in addition to all the forgoing, import them.

All SOTs are also required to possess Federal Firearm licenses, which themselves come in six different classifications. Throw in the import and export licenses and permits required, the various taxes imposed, and the state and local licensing and registration schemes involved, the mandatory record-keeping required, and the shipping and transportation limitations concerned, and you have a lawyer's paradise. --James H. Jeffries, III, retired U.S. Department of Justice lawyer

THERE IS NO STATUE OF LIMITATIONS ON TAX OFFENSES ACCORDING TO THE IRS.
DON'T MAKE ANY MISTAKES. INTEREST WILL BE CHARGED AS WELL.

Factor in to this the fact that Class III weaponry is hellaciously expensive to purchase. You aren't buying much of anything for under two thousand dollars and not much is available in that price range. To purchase most things you are looking at between five and fifty thousand dollars.

One might say they are quite well and effectively regulated as it is, being as their is only one instance of a legal Class III weapon being used in a crime a long time ago in Puerto Rico. Occasionally an illegal machine gun is used in a crime but it's rare. Never happened with people that jumped through all the legal hoops except that one instance since 1934. Go find somebody other than legal Class III firearms owners to demonize please.