Held:
1. Abramski’s misrepresentation is material under §922(a)(6). Pp. 7–22.
(a) Abramski contends that federal gun laws are entirely unconcerned with straw arrangements: So long as the person at the counter is eligible to own a gun, the sale to him is legal under the statute. To be sure, federal law regulates licensed dealer’s transactions with“persons” or “transferees” without specifying whether that language refers to the straw buyer or the actual purchaser. But when read in light of the statute’s context, structure, and purpose, it is clear this language refers to the true buyer rather than the straw. Federal gun law establishes an elaborate system of in-person identification and background checks to ensure that guns are kept out of the hands of felons and other prohibited purchasers. §§922(c), 922(t). It also imposes record-keeping requirements to assist law enforcement authorities in investigating serious crimes through the tracing of guns to their buyers. §922(b)(5), 923(g). These provisions would mean little if a would-be gun buyer could evade them all simply by enlisting the aid of an intermediary to execute the paperwork on his behalf. The statute’s language is thus best read in context to refer to the actual rather than nominal buyer. This conclusion is reinforced by this Court’s standard practice of focusing on practical realities rather than legal formalities when identifying the parties to a transaction. Pp. 7–19.
(b) Abramski argues more narrowly that his false response was not material because his uncle could have legally bought a gun for himself. But Abramski’s false statement prevented the dealer from insisting that the true buyer (Alvarez) appear in person, provide identifying information, show a photo ID, and submit to a background check. §§922(b), (c), (t). Nothing in the statute suggests that these legal duties may be wiped away merely because the actual buyer turns out to be legally eligible to own a gun. Because the dealer could not have lawfully sold the gun had it known that Abramski was not the true buyer, the misstatement was material to the lawfulness of the sale. Pp. 19–22.
2. Abramski’s misrepresentation about the identity of the actual buyer concerned “information required by [Chapter 44 of Title 18 of the United States Code] to be kept” in the dealer’s records. §924(a)(1)(A). Chapter 44 contains a provision requiring a dealer to “maintain such records . . . as the Attorney General may . . . prescribe.” §923(g)(1)(A). The Attorney General requires every licensed dealer to retain in its records a completed copy of Form 4473, see 27 CFR §478.124(b), and that form in turn includes the “actual buyer” question that Abramski answered falsely. Therefore, falsely answering a question on Form 4473 violates §924(a)(1)(A). Pp. 22–23.
706 F. 3d 307, affirmed.