True, the ATF enforces NFA and GCA, but they're also the licensing body for the dealer's FFL. Violations of the law are grounds for revoking an FFL.
First the FFL has to be proven in a court of law that a violation of law has occurred. Then there is a hearing that deals with the suspension or revocation of the FFL. Then there is generally an appeal hearing. This legal process takes a few months in a "slam dunk" situation.
Stealing a gun is a violation of the law.
There is no theft. The customer engaged in a private business contract agreement.
It was not stolen. The FFL is waiting until the buyer receives the firearm to forward money to the owner for the transaction, the transaction doesn't end with receipt of payment from the buyer, it ends when the buyer pays for the item and takes possession of it. Only one of these has occurred. In order to be a stolen item, the item must be taken from the owner by forcible means and
intended to permanently deprive said owner of their property or money. This is not the case.
The FFL intends to pay the owner of the gun their share when it is paid for and taken into possession by the buyer of said gun.
Where's the intent to permanently deprive the property owner of their property or money? It's nonexistent. People think everything happens at the snap of their fingers, but that's not how life works.
I'm sure the ATF would like to be notified in the event that a licensee is found to be violating the law. Obviously there is going to be a set of steps that the OP must go through, and notifying the ATF of the (alleged) violation, assuming the dealer does actually refuse to cooperate with the OP and doesn't pay her, would be a logical step AFTER dealing with the police/state's attorney/etc.
Again, the dealer is waiting until the item is picked up by the buyer.
That's not illegal and not grounds for revocation of the FFL. Again, the ATF doesn't care and won't give a hoot about this situation. It not their jurisdiction and they will default it to local LE, who may give a hoot.
Dealers have lost their licenses for much less.
They have kept it for much more. Your point?