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zshier17
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Posted: 7/27/2012 3:29:27 PM

THE IMAGE ABOVE IS A PAID ADVERTISEMENT
My current build is going to be an SBR with a 10.5" barrel.... while the paperwork is getting done, i want to make the stripped reciever into a pistol so i can at least shoot it. i have an excess of carbine buffer tubes so i want to make the pistol with a non-pistol buffer tube. i know there's legality issues here as it could be construed as intent to make an SBR, especially since i do have spare buttstocks. So the plan was to make two small tackwelds at the end of the buffer tube where the buttstock would slide on. So if for any wild reason, a LEO shows up at my house one day wanting to randomly check my weapons lol, i have my backside covered. Just wanted to hear everyone's thoughts and opinions
StewartTR
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Posted: 7/27/2012 4:08:41 PM
This has been argued on this board for years. Don't expect a definative answer. I say play it safe and get a pistol buffer.
Wetawded87
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Posted: 7/27/2012 4:14:37 PM
Not to thread jack but while I'm here... I have a question too.

To build an AR pistol do you need any special paperwork?
WI57
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Posted: 7/27/2012 4:15:32 PM
Roll the dice and send the ATF a letter asking what they think.
If the reply says no just buy a pistol tube.
If they say yes keep a copy of the letter with you until you get your Form 1 back.
Its not the guy that walks in with a gun and says he is going to start shooting that you have to worry about.
Its the guy that just walks in and just starts shooting.
NAM
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Posted: 7/27/2012 4:19:45 PM
Originally Posted By WI57:
Roll the dice and send the ATF a letter asking what they think.
If the reply says no just buy a pistol tube.
If they say yes keep a copy of the letter with you until you get your Form 1 back.


Or just say fuck it and send in the Form 1, as the wait for the letter will be just as long.
Isaiah 16:11 "Wherefore my bowels shall sound like an harp"
tbk1: "We don't allow generalized bashing, except against the French."
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madcratebuilder
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Posted: 7/28/2012 10:55:00 AM
First off, no one can just come to your house and ask to inspect your fire arms with out a search warrant. In order for the authorities to get a search warrant you have to have committed something illegal.

If you add two welds to the end of the RE take stops the stock from being installed you are GTG. You can fill the adjustment holes with epoxy and be GTG, wrap the RE with para cord and be GTG(maybe). ATF&E isn't going to split hairs about the minor BS, UNLESS you have also committed other ATF&E violations. If you have, then they pile everything on they can think of.

Besides, ATF&E is way too bust hiding emails and looking for guns down Mexico way to worry about RE's.
Medicfrost
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Posted: 7/28/2012 11:00:25 AM
I've been down this road before, and went ahead and did the pistol tube until the stamp arrived. They can be bought for around $20-30 bucks, and guarantees you're in compliance.
pun
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Posted: 7/28/2012 12:08:31 PM
Dont use any extension capable of taking a telestock stock of any kind....there is something called contructive intent.I know they make a atctical entry or stubby stock that takes a carbine spring and buffer but the extension is made like a standard stocks extension so maybe that with the threads on the rear dremeled out so you cant attach the stock should fly while aloowing you to use standard recoil parts.
NAM
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Posted: 7/28/2012 1:14:26 PM
Originally Posted By pun:
Dont use any extension capable of taking a telestock stock of any kind....there is something called contructive intent.I know they make a atctical entry or stubby stock that takes a carbine spring and buffer but the extension is made like a standard stocks extension so maybe that with the threads on the rear dremeled out so you cant attach the stock should fly while aloowing you to use standard recoil parts.


Isaiah 16:11 "Wherefore my bowels shall sound like an harp"
tbk1: "We don't allow generalized bashing, except against the French."
CoC #11: Some animals are more equal than others.
NY_Shooter
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Posted: 7/28/2012 1:17:44 PM
Originally Posted By Wetawded87:
Not to thread jack but while I'm here... I have a question too.

To build an AR pistol do you need any special paperwork?


No.

.........and we also have an AR Pistol subforum here: http://www.ar15.com/forums/f_3/122_AR_Pistols.html
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Posted: 7/28/2012 1:43:48 PM
Consider the rules for permanently attaching a flash suppressor to make a barrel 16”.
Do you really think a couple of small tacks would cut it?
SYSTEM
Posted: 7/28/2012 4:43:53 PM
[Last Edit: 7/28/2012 4:43:53 PM by Lancelot]
Topic Moved
cbr954
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Posted: 7/29/2012 12:02:36 AM
[Last Edit: 7/29/2012 12:07:21 AM by cbr954]
The whole "constructive intent" boogy man discussion really doesn't take into account that you can legally go from pistol to rifle and back to pistol.

So if it is legal to do this, and it is per the BATF, it is perfectly acceptable to have a stock laying around that can be installed on the pistol. It doesn't become illegal or a crime unless you install the stock prior to removing the short barrel and installing a barrel of sixteen inches or longer.

I don't understand why this is such a difficult concept to grasp. A carbine buffer tube on a pistol is completely legal in every respect as a buffer tube is not a stock. Even if you have a stock body capable of being installed on that same buffer tube you are legal, assuming you also have a barrel of sixteen inches or more available for your conversion. If the constructive intent police ever come knocking, sure you have intent to legally convert your pistol to a rifle and back to a pistol.

But as someone pointed out above, this debate just won't die. If we continue to abide by "stricter than the law" self imposed restrictions, how long before the legal line in the sand is moved forward. And then people will say well now "to be on the safe side", let's abide by these new, stricter than the law, self imposed regulations. I just don't get it. Keep up to date on laws and BATF decisions, follow the law and forget the bs.

And in short order someone will be along to chastise me and tell me how wrong I am and what about that guy that got busted blah blah blah....

eta: The preceding should not be considered as legal advice as I am not a lawyer.....I just happen to be able to read and comprehend the words.
garn
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Posted: 7/29/2012 7:05:07 AM
I can see why the question would be asked, but I would think it would be difficult to prove "constructive intent" or "constructive possession," that seems to be into the realm of the thought police. How can that be proven beyond reasonable doubt unless they have incriminating evidence (you bragged to someone or on a message board about what you "could" do to add a stock, etc.)

And really, if you have a cover or paracord over a carbine buffer, it is no more readily convertible to accept a stock than simply unscrewing a pistol buffer tube and installing a separate carbine tube, which you stated you already have. OR installing any stock that will attach directly to a pistol buffer tube (ACE for example).

RandyStacyE
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Posted: 7/29/2012 4:38:47 PM
It is just a receiver extension (buffer tube) ... nothing special. There's no law or official opinion that says you cannot use any specific receiver extension (buffer tube) on any AR pistol.
Dferg10
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Posted: 7/29/2012 8:43:25 PM
[Last Edit: 7/29/2012 8:44:50 PM by Dferg10]
I would just get a pistol buffer tube so you don't have to explain/defend yourself. I have an extra one with foam on it from the Spike's pistol I SBRed, but do not know where it is. If I can find it, I will let you know and you can send it back when your stamp comes in.
zshier17
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Posted: 7/29/2012 10:56:14 PM
Originally posted by cbr954:
The whole "constructive intent" boogy man discussion really doesn't take into account that you can legally go from pistol to rifle and back to pistol.

So if it is legal to do this, and it is per the BATF, it is perfectly acceptable to have a stock laying around that can be installed on the pistol. It doesn't become illegal or a crime unless you install the stock prior to removing the short barrel and installing a barrel of sixteen inches or longer.

I don't understand why this is such a difficult concept to grasp. A carbine buffer tube on a pistol is completely legal in every respect as a buffer tube is not a stock. Even if you have a stock body capable of being installed on that same buffer tube you are legal, assuming you also have a barrel of sixteen inches or more available for your conversion. If the constructive intent police ever come knocking, sure you have intent to legally convert your pistol to a rifle and back to a pistol.

But as someone pointed out above, this debate just won't die. If we continue to abide by "stricter than the law" self imposed restrictions, how long before the legal line in the sand is moved forward. And then people will say well now "to be on the safe side", let's abide by these new, stricter than the law, self imposed regulations. I just don't get it. Keep up to date on laws and BATF decisions, follow the law and forget the bs.

And in short order someone will be along to chastise me and tell me how wrong I am and what about that guy that got busted blah blah blah....

eta: The preceding should not be considered as legal advice as I am not a lawyer.....I just happen to be able to read and comprehend the words.




I completely agree, i have read an argument on this topic before but it was mostly badgering. Just wanted to get some fresh ideas. i like how you put it though, and you're right. i think i'll just throw some 550 cord on it and call it a day. plus i have so many spare parts layin around it wouldn't matter. appreciate all the opinions and input guys.
sandboxmedic
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Posted: 7/30/2012 5:10:10 PM
Originally Posted By Medicfrost:
I've been down this road before, and went ahead and did the pistol tube until the stamp arrived. They can be bought for around $20-30 bucks, and guarantees you're in compliance.


This is the route I went too- most officers aren't very up on gun laws so it's a cheap and easy way to show them and the average range Fudd that your gun is legal. While I could go through all the hassle of trying to educate them, it's not worth my time in most cases. I'd rather be shooting or on my way.
I predict future happiness for Americans if they can prevent the government from wasting the labors of the people under the pretense of taking care of them.
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Yelpers
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Posted: 7/31/2012 1:22:26 PM
[Last Edit: 7/31/2012 1:23:10 PM by Yelpers]
Originally Posted By zshier17:
Originally posted by cbr954:
The whole "constructive intent" boogy man discussion really doesn't take into account that you can legally go from pistol to rifle and back to pistol.

So if it is legal to do this, and it is per the BATF, it is perfectly acceptable to have a stock laying around that can be installed on the pistol. It doesn't become illegal or a crime unless you install the stock prior to removing the short barrel and installing a barrel of sixteen inches or longer.

I don't understand why this is such a difficult concept to grasp. A carbine buffer tube on a pistol is completely legal in every respect as a buffer tube is not a stock. Even if you have a stock body capable of being installed on that same buffer tube you are legal, assuming you also have a barrel of sixteen inches or more available for your conversion. If the constructive intent police ever come knocking, sure you have intent to legally convert your pistol to a rifle and back to a pistol.

But as someone pointed out above, this debate just won't die. If we continue to abide by "stricter than the law" self imposed restrictions, how long before the legal line in the sand is moved forward. And then people will say well now "to be on the safe side", let's abide by these new, stricter than the law, self imposed regulations. I just don't get it. Keep up to date on laws and BATF decisions, follow the law and forget the bs.

And in short order someone will be along to chastise me and tell me how wrong I am and what about that guy that got busted blah blah blah....

eta: The preceding should not be considered as legal advice as I am not a lawyer.....I just happen to be able to read and comprehend the words.




I completely agree, i have read an argument on this topic before but it was mostly badgering. Just wanted to get some fresh ideas. i like how you put it though, and you're right. i think i'll just throw some 550 cord on it and call it a day. plus i have so many spare parts layin around it wouldn't matter. appreciate all the opinions and input guys.


550 works for waiting on a stamp.


RandyStacyE
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Posted: 7/31/2012 1:31:01 PM
[Last Edit: 7/31/2012 1:32:52 PM by RandyStacyE]
What "laws" are you guys referring to? There are no laws that specify what receiver extension can and cannot be used.

You guys are probably referring to someone's opinion at the BATF? Other than some person's opinion ... there is no law.

iNeXile556
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Posted: 8/2/2012 7:11:17 AM
[Last Edit: 8/2/2012 7:12:19 AM by iNeXile556]

Originally Posted By RandyStacyE:
What "laws" are you guys referring to? There are no laws that specify what receiver extension can and cannot be used.

You guys are probably referring to someone's opinion at the BATF? Other than some person's opinion ... there is no law.

Someone's opinion at the BATF? You really have no idea how the ATF and the FTB work and what their opinions really are.

The Firearms Technology Branch ( ) provides expert technical support to , other Federal agencies, State and local law enforcement, the firearms industry, Congress, and the general public.

This Branch is also responsible for the technical determination concerning types of firearms approved for importation into the United States. Further, provides the U.S. Department of Justice, State prosecutors’ offices, district attorneys’ offices, and military courts with expert firearms testimony. This testimony includes the identification and origin of firearms and other matters relating to firearms and the firearms industry, and is responsible for rendering opinions regarding the classification of suspected illegal firearms and newly designed firearms.

BATFE regulations, rulings, and opinions are law to the same extent that EPA and DOL regulations and rulings are law. Ultimate statutory interpretation rests with the courts, but executive agencies charged with the administration of the laws are given great deference in their rulings and opinions. Deference shown to administrative agency decisions is often referred to as Chevron deference, after the case bearing the same name. In short, "considerable weight should be accorded to executive department's construction of statutory scheme it is entrusted to administer." Chevron, U.S.A., Inc. v. Nat. Resources Def. Council, Inc., 467 U.S. 837 (1984).
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jcncc
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Posted: 8/2/2012 7:26:02 AM
Originally Posted By NAM:
Originally Posted By pun:
Dont use any extension capable of taking a telestock stock of any kind....there is something called contructive intent.I know they make a atctical entry or stubby stock that takes a carbine spring and buffer but the extension is made like a standard stocks extension so maybe that with the threads on the rear dremeled out so you cant attach the stock should fly while aloowing you to use standard recoil parts.




This, as I have argued for years the BATF is smart enough to know that uppers are easily swapped. If in fact they were worried about it there would be a regulation stating the exact tube to be used on a pistol build. Anyone who has a rifle and a pistol could throw together a SBR in about a minute.

Yelpers
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Posted: 8/2/2012 9:48:01 AM
Originally Posted By iNeXile556:

Originally Posted By RandyStacyE:
What "laws" are you guys referring to? There are no laws that specify what receiver extension can and cannot be used.

You guys are probably referring to someone's opinion at the BATF? Other than some person's opinion ... there is no law.

Someone's opinion at the BATF? You really have no idea how the ATF and the FTB work and what their opinions really are.

The Firearms Technology Branch () provides expert technical support to , other Federal agencies, State and local law enforcement, the firearms industry, Congress, and the general public.

This Branch is also responsible for the technical determination concerning types of firearms approved for importation into the United States. Further, provides the U.S. Department of Justice, State prosecutors’ offices, district attorneys’ offices, and military courts with expert firearms testimony. This testimony includes the identification and origin of firearms and other matters relating to firearms and the firearms industry, and is responsible for rendering opinions regarding the classification of suspected illegal firearms and newly designed firearms.

BATFE regulations, rulings, and opinions are law to the same extent that EPA and DOL regulations and rulings are law. Ultimate statutory interpretation rests with the courts, but executive agencies charged with the administration of the laws are given great deference in their rulings and opinions. Deference shown to administrative agency decisions is often referred to as Chevron deference, after the case bearing the same name. In short, "considerable weight should be accorded to executive department's construction of statutory scheme it is entrusted to administer." Chevron, U.S.A., Inc. v. Nat. Resources Def. Council, Inc., 467 U.S. 837 (1984).


Great post! Can you point to what RandyStacyE was actually referring to? I can't find a reference to buffer tubes in the official ATF Laws, Regulations and Rulings page. And I can't find the official Opinions page. Are you sure opinions are law?



Yelpers
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Posted: 8/2/2012 9:48:55 AM
[Last Edit: 8/2/2012 9:51:57 AM by Yelpers]
Originally Posted By jcncc:
Originally Posted By NAM:
Originally Posted By pun:
Dont use any extension capable of taking a telestock stock of any kind....there is something called contructive intent.I know they make a atctical entry or stubby stock that takes a carbine spring and buffer but the extension is made like a standard stocks extension so maybe that with the threads on the rear dremeled out so you cant attach the stock should fly while aloowing you to use standard recoil parts.




This, as I have argued for years the BATF is smart enough to know that uppers are easily swapped. If in fact they were worried about it there would be a regulation stating the exact tube to be used on a pistol build. Anyone who has a rifle and a pistol could throw together a SBR in about a minute.



Anyone with a hacksaw and a rifle can make a short barreled rifle in about 25 seconds.
RandyStacyE
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Posted: 8/2/2012 11:43:32 AM
[Last Edit: 8/2/2012 1:31:04 PM by RandyStacyE]
Originally Posted By Yelpers:
Originally Posted By iNeXile556:

Originally Posted By RandyStacyE:
What "laws" are you guys referring to? There are no laws that specify what receiver extension can and cannot be used.

You guys are probably referring to someone's opinion at the BATF? Other than some person's opinion ... there is no law.

Someone's opinion at the BATF? You really have no idea how the ATF and the FTB work and what their opinions really are.

The Firearms Technology Branch () provides expert technical support to , other Federal agencies, State and local law enforcement, the firearms industry, Congress, and the general public.

This Branch is also responsible for the technical determination concerning types of firearms approved for importation into the United States. Further, provides the U.S. Department of Justice, State prosecutors’ offices, district attorneys’ offices, and military courts with expert firearms testimony. This testimony includes the identification and origin of firearms and other matters relating to firearms and the firearms industry, and is responsible for rendering opinions regarding the classification of suspected illegal firearms and newly designed firearms.

BATFE regulations, rulings, and opinions are law to the same extent that EPA and DOL regulations and rulings are law. Ultimate statutory interpretation rests with the courts, but executive agencies charged with the administration of the laws are given great deference in their rulings and opinions. Deference shown to administrative agency decisions is often referred to as Chevron deference, after the case bearing the same name. In short, "considerable weight should be accorded to executive department's construction of statutory scheme it is entrusted to administer." Chevron, U.S.A., Inc. v. Nat. Resources Def. Council, Inc., 467 U.S. 837 (1984).


Great post! Can you point to what RandyStacyE was actually referring to? I can't find a reference to buffer tubes in the official ATF Laws, Regulations and Rulings page. And I can't find the official Opinions page. Are you sure opinions are law?





You will not find a reference to "buffer tube". In the BATF letters they refer to it as a 'receiver extension'. Their opinion is that the receiver extension is a necessary part of the weapon in order to function and is in NO way a stock. Receiver extensions are in no way designed to facilitate firing the weapon from the shoulder. Modifying a receiver extension to facilitate firing the weapon from the shoulder or using a receiver extension that was designed to facilitate firing the weapon from the shoulder would classify an AR pistol as an unregistered SBR.

The BATF enforces their opinion as though it is law. You can find MANY BATF letters collected & posted here. It has been said that these letters which state their 'opinion' do not necessarily reflect the 'official opinion' of the BATF, but merely the opinion of the agent that responded to your letter at that time. So what 'officially' do we have to go by? Just the law and for those who are interested in the BATF agent 'opinion letters' ... have at them. Read them and use your best judgment. Many were scared to use a Magpul angled foregrip, but then the BATF said they are not "vertical/perpendicular" therefore they are ok to use. When in doubt don't ... or trust the opinion of the BATF guy who's opinion was that angled foregrips are ok to use. There are many more BATF 'opinions' about similar topics an no 'official rule' written in stone because there is no law that specifies. For this reason many choose to NOT install an angled foregrip.

Much like the Federal Income Tax. There is absolutely no law in existence that states that the average Joe must file, but millions voluntarily file. There are actually laws that state that you do NOT have to file if you do not believe that you must.

There is absolutely no law that states that one must fill out a W-9 tax form or that one must ask someone to fill one out. There are laws that clearly state that you cannot be penalized for not filling one out and cannot be penalized for not requesting people to fill them out.

The list goes on & on.
iNeXile556
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Posted: 8/2/2012 9:08:17 PM
[Last Edit: 8/2/2012 10:00:13 PM by iNeXile556]

Originally Posted By RandyStacyE:
Originally Posted By Yelpers:
Originally Posted By iNeXile556:

Originally Posted By RandyStacyE:
What "laws" are you guys referring to? There are no laws that specify what receiver extension can and cannot be used.

You guys are probably referring to someone's opinion at the BATF? Other than some person's opinion ... there is no law.

Someone's opinion at the BATF? You really have no idea how the ATF and the FTB work and what their opinions really are.

The Firearms Technology Branch () provides expert technical support to , other Federal agencies, State and local law enforcement, the firearms industry, Congress, and the general public.

This Branch is also responsible for the technical determination concerning types of firearms approved for importation into the United States. Further, provides the U.S. Department of Justice, State prosecutors’ offices, district attorneys’ offices, and military courts with expert firearms testimony. This testimony includes the identification and origin of firearms and other matters relating to firearms and the firearms industry, and is responsible for rendering opinions regarding the classification of suspected illegal firearms and newly designed firearms.

BATFE regulations, rulings, and opinions are law to the same extent that EPA and DOL regulations and rulings are law. Ultimate statutory interpretation rests with the courts, but executive agencies charged with the administration of the laws are given great deference in their rulings and opinions. Deference shown to administrative agency decisions is often referred to as Chevron deference, after the case bearing the same name. In short, "considerable weight should be accorded to executive department's construction of statutory scheme it is entrusted to administer." Chevron, U.S.A., Inc. v. Nat. Resources Def. Council, Inc., 467 U.S. 837 (1984).


Great post! Can you point to what RandyStacyE was actually referring to? I can't find a reference to buffer tubes in the official ATF Laws, Regulations and Rulings page. And I can't find the official Opinions page. Are you sure opinions are law?





You will not find a reference to "buffer tube". In the BATF letters they refer to it as a 'receiver extension'. Their opinion is that the receiver extension is a necessary part of the weapon in order to function and is in NO way a stock. Receiver extensions are in no way designed to facilitate firing the weapon from the shoulder. Modifying a receiver extension to facilitate firing the weapon from the shoulder or using a receiver extension that was designed to facilitate firing the weapon from the shoulder would classify an AR pistol as an unregistered SBR.

The BATF enforces their opinion as though it is law. You can find MANY BATF letters collected & posted here. It has been said that these letters which state their 'opinion' do not necessarily reflect the 'official opinion' of the BATF, but merely the opinion of the agent that responded to your letter at that time. So what 'officially' do we have to go by? Just the law and for those who are interested in the BATF agent 'opinion letters' ... have at them. Read them and use your best judgment. Many were scared to use a Magpul angled foregrip, but then the BATF said they are not "vertical/perpendicular" therefore they are ok to use. When in doubt don't ... or trust the opinion of the BATF guy who's opinion was that angled foregrips are ok to use. There are many more BATF 'opinions' about similar topics an no 'official rule' written in stone because there is no law that specifies. For this reason many choose to NOT install an angled foregrip.

Much like the Federal Income Tax. There is absolutely no law in existence that states that the average Joe must file, but millions voluntarily file. There are actually laws that state that you do NOT have to file if you do not believe that you must.

There is absolutely no law that states that one must fill out a W-9 tax form or that one must ask someone to fill one out. There are laws that clearly state that you cannot be penalized for not filling one out and cannot be penalized for not requesting people to fill them out.

The list goes on & on.

I've posted my reference to my position. Please post yours. Please show me ONE letter that states it is not the offical opinion of the ATF. You still haven't got the foggest idea of how those "opinions" are determined. It is not "some" agent that answers the questions and states "his opinion". It is the FTB that is a whole agency unto itself that researches the questions and renders it's decision based on case law, legislative actions, US code, CGA, NFA... Very much as a Judge renders his opinion on cases brought to his court. These ATF letters are very much as valid as a Judges decision.

Are they always right? No. Just like all Judges findings are correct, that is why there are appellate courts. But the fact remains that the decision the ATF renders is every bit as legal and binding as a Judges decision. Both can be overturned but is is rarely the case, and it is never overturned on a whim.

As for your tax BS please respond to the following:

USC Title 26 › Subtitle F › Chapter 61 › Subchapter A › Part II › Subpart A › § 6011

(a) General rule
When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary. Every person required to make a return or statement shall include therein the information required by such forms or regulations.


USC Title 26 › Subtitle F › Chapter 61 › Subchapter A › Part II › Subpart B › § 6012

(a) General rule
Returns with respect to income taxes under subtitle A shall be made by the following:
(1)
(A) Every individual having for the taxable year gross income which equals or exceeds the exemption amount.


There are many more laws like these but I'm sure you'll just insist that the United States Codes are not "law".

Good luck with that argument.


eta: As far as the "laws that state that you do NOT have to file if you do not believe that you must" Please post a link to these too. But you may want to look at Cheek v. United States, 498 U.S. 192 (1991) John Cheek himself was charged with six counts of willfully failing to file Federal income tax returns under 26 U.S.C. § 7203 for 1980, 1981, 1983, 1984, 1985 and 1986. He was also charged with tax evasion under 26 U.S.C. § 7201 for years 1980, 1981, and 1983. John Cheek was convicted, and the United States Court of Appeals for the Seventh Circuit upheld the conviction. The conviction was reversed by the Supreme Court, but it was based on a error made in instructions to the jury in the original trial, not because Cheek was not guilty.

However, the two essential holdings of the Supreme Court were:

1. A genuine, good faith belief that one is not violating the Federal tax law based on a misunderstanding caused by the complexity of the tax law (e.g., the complexity of the statute itself) is a defense to a charge of "willfulness", even though that belief is irrational or unreasonable.

2. A belief that the Federal income tax is unconstitutional is not a misunderstanding caused by the complexity of the tax law, and is not a defense to a charge of "willfulness", even if that belief is genuine and is held in good faith.

But then again this is only the Supreme Courts opinion right?


Oh, and as far as Cheek goes, the Supreme Court granted him a re-trial in which he was found guilty. He had to pay all his payments on tax due, interest and penalties to the IRS and spent a year and a day in prison. He is now a convicted felon.

The world is a dangerous place to live; not because of the people who are evil,
but because of the people who don't do anything about it.

Rise And Rise Again Until Lambs Become Lions.
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