tkopp said:
The trouble is, precedent has been set that modifying a weapon is 'making' a new form of weapon. When you pay your stamp to cut your barrel short, you are manufacturing a short-barreled rifle (and need to engrave your name as a weapons manufacturer). Similarly, when you add a grip for a second hand you are 'making' an AOW.
You're only partially correct. If you do something that causes a non-regulated gun to become a regulated firearm, then you're "making" and that means you have to pay the tax. But if you do something to a non-regulated gun that doesn't change it into a regulated firearm, that's not "making."
Some examples: as you said, if you take a non-regulated normal rifle and chop its barrel to less than 16 inches, you have "made" a new short-barreled rifle and you have to pay the making tax on Form 1. You can use the old serial number, but you become the maker. That's a case where modifying a weapon equals making, because you've transformed it.
However, if you chop a barrel from 20 inches to 18 inches, then you've done a modification that doesn't change the character of the rifle. It WAS a rifle and it still IS a rifle, so legally you haven't "made" it into anything else.
Currently, the ATF says that vertical foregrips "make" pistols into AOWs, so if you install one, then under their interpretation, you become the "maker" of an AOW.
However, their reasoning is based on the definition of pistol. That definition says "originally designed, made or intended" to be fired with one hand. It's that word originally that matters. If that word has any meaning, then a Glock is still a pistol even if you add other parts later. Thus, if you haven't changed it from being a pistol into something that's not a pistol with your modification, then you haven't done any "making."
In the end, it's circular logic. You're only "making" if the ATF is right that it's an AOW. If the ATF is wrong about it being an AOW, then you're not "making" anything--you're just adding an accessory.
The ATF doesn't say you've made your bolt-action hunting rifle when you add a scope, does it?
Aaron