Form 1 tax


April 28, 2005, 05:10 PM
Anyone know why you have to go through a background check to pay a tax? On top of that, a background check on something you've likely gone through a background check for already? Heck, as a CHL holder, I've been through deeper checks than the NICs check.

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April 28, 2005, 07:08 PM
To keep ATF agents off the unemployment line.

Spreadfire Arms
April 28, 2005, 07:10 PM
that is because you are making a Title II weapon and thus subject to the NFA. State CCW's and CHL's are state level. ATF on the most part (other than a 4473) doesn't recognize a state background check.

im not saying it makes sense. but welcome to the NFA world.

April 28, 2005, 07:50 PM

Thanks for the info, bu I'm not concerned with the background check itself, just the concept of going through a background check if all this is supposed to be is a tax.

Yuck Mouth
April 28, 2005, 09:16 PM
I have question about a form 1. When they ask for your FFL. Should you put down your C&R license if you have one or is that just for regular FFL's?

April 28, 2005, 09:21 PM
I put my C&R # on my form 4 - it can't hurt! :)

Jim K
April 28, 2005, 09:31 PM
A "C&R License" IS an FFL. It is not a dealer's FFL, but where the BATFE forms ask for an FFL number, put down the Collector's FFL if you have one.

As to why you have to pay the tax, talk to your Congressperson and Senators. It is a transfer/registration tax and you are registering a new firearm. You can pay or not, but if you don't pay you can't legally make that "firearm". Of course, you can just rant, which will do you no good at all.

Or you can make the firearm without bothering BATFE, which is fine if you don't get caught. If you do get caught, you can have the fun of explaining to a Federal judge why you shouldn't have to pay the tax. Lotsa luck.


April 28, 2005, 09:50 PM
Thanks for explaining all that, Jim. I asked why they do a background check to pay a tax. The gun is already in existance. If it wasn't you couldn't do the form 1 in the first place. If I've already got the gun, I'm not making a new gun, now am I? I'm simply trying to replace the barrel. The problem I have is that I'd just like to pay the tax and throw the barrel on. Instead, I have to pay the tax and wait SIX MONTHS to do anything, allegedly to do the background check.

Again, all this is for a gun THAT'S IN MY POSSESSION ALREADY.

April 28, 2005, 10:06 PM
I'm not making a new gun, now am I?
According to ATF, that is exactly what you are doing. That is why the Form 1 is titled "Application to Make and Register a Firearm." And being the ultimate micro managers, they even define make for you.
(i) Make. - The term "make", and the various derivatives of such word, shall include manufacturing (other than by one qualified to engage in such business under this chapter), putting together, altering, any combination of these, or otherwise producing a firearm.

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