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Gunsmithing
Any Gunsmith with an 01 FFL license, read this now....
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<blockquote data-quote="NesikaChad" data-source="post: 222666" data-attributes="member: 7449"><p>(Continued)</p><p></p><p> Some of my bolder clients, who are truly tired of being</p><p>harassed this way, are fully prepared to make a citizen's arrest in</p><p>such circumstances and then call the local sheriff to come collect</p><p>the offender (attempts and solicitations to commit an offense are</p><p>also crimes under federal and state law). If this appeals to you,</p><p>make sure first that the law of your state permits a citizen's</p><p>arrest. Know the amount of legal force you can use to effect such</p><p>an arrest. Then cuff the son of a bitch and give him a taste of</p><p>what he's probably trying to do to you.</p><p></p><p> A criminal solicitation by someone you've known for years, and</p><p>who you know cannot be an agent, is especially dangerous. It</p><p>probably means that your acquaintance has gotten his own tail in a</p><p>crack and is now making cases for BATF in an attempt to lighten his</p><p>own load. Finally, bear in mind that an undercover approach may be</p><p>made by a female agent or by a mixed couple.</p><p></p><p> 4. The Compliance Inspection. Compliance inspections are</p><p>conducted by inspectors of the regulatory enforcement branch of</p><p>BATF. These individuals have no criminal law enforcement authority</p><p>-- or training (although they have recently been issued badges,</p><p>perhaps in an effort to bolster morale or create an appearance of</p><p>authority for low-paid personnel). Theoretically, inspectors are</p><p>charged with the civil and regulatory aspects of firearms law. </p><p>They do not have the power of arrest or the authority to serve</p><p>subpoenas or warrants. Nor may they make seizures of any kind. I</p><p>say "theoretically" because in some recent instances inspectors</p><p>have been observed accompanying special agents on raids and even</p><p>illegally carrying firearms. In short, there are some cop wannabes</p><p>among the inspector force whose intrinsic suspicion of firearms</p><p>dealers as criminals must be guarded against.</p><p></p><p> The legally-authorized purpose of compliance inspections (and</p><p>pre-licensing inspections) is to ensure that the firearms statutes</p><p>are generally being complied with by the firearms industry. The</p><p>true job of inspectors is to spot and correct discrepancies in</p><p>compliance with federal firearms statutes, to establish the</p><p>qualifications of license applicants, and to enforce and collect</p><p>the excise tax on the manufacture and importation of firearms. If</p><p>an inspector discovers evidence of a criminal violation he is</p><p>supposed to make a referral to the criminal enforcement branch of</p><p>BATF (the special agents).</p><p></p><p> As a licensee you are required to display your license on your</p><p>licensed premises, to maintain certain required books and records</p><p>accurately, and to submit to a compliance inspection of your</p><p>licensed premises, your inventory and your required records as</p><p>often as once annually.</p><p></p><p> The only firearms records which you are required by law to</p><p>maintain, and to submit for inspection, are an acquisition and</p><p>disposition book (your bound book), original BATF Forms 4473,</p><p>"Firearms Transaction Record" for each firearm sold, original BATF</p><p>Forms 5300.35 "Statement of Intent to Obtain a Handgun(s)" (the</p><p>Brady Act form), and your retained copies (copy 4) of BATF Forms</p><p>3310.4, "Report of Multiple Sale or Other Disposition of Pistols</p><p>and Revolvers" for each multiple sale of handguns. Special</p><p>occupational taxpayers may also be required to produce their Forms</p><p>2, 3, 5, 6 and 10 for firearms on hand. There may be additional</p><p>state law records required of a dealer, but BATF has no</p><p>jurisdiction over these records and arguably no jurisdiction to</p><p>inspect them.</p><p></p><p> When a BATF inspector shows up for a compliance inspection,</p><p>require credentials to be displayed by everyone present and note</p><p>the full name of the inspector(s) in writing. Never permit a</p><p>special agent or a state or local or non-BATF federal official to</p><p>participate in a compliance inspection. These individuals have no</p><p>authority under the inspection laws, and are there for some</p><p>different (and more ominous) reason. A state official might have</p><p>independent state-law authority to conduct an inspection or</p><p>investigation, but he has no right to do it in tandem with a BATF</p><p>compliance inspection. You should require other inspectors or</p><p>investigators to get in line so that you can deal with them at a</p><p>separate time. If they refuse to leave, call the sheriff and swear</p><p>out a trespassing complaint. If a BATF special agent, a firearms</p><p>specialist from BATF's Technology Branch in Washington (part of the</p><p>criminal enforcement branch), or other criminal law enforcement</p><p>type is present, this is not an ordinary compliance inspection and</p><p>you should immediately terminate it, direct the individuals to</p><p>leave and contact legal counsel.</p><p></p><p> BATF inspectors can inspect at any time during your listed</p><p>business hours, without prior notice or appointment. If they do</p><p>not give you advance notice then restrict their inspection</p><p>activities to your listed hours. If you are subjected to an</p><p>unannounced inspection, be on guard. You may be under suspicion or</p><p>you may be dealing with one of the cop wannabes. If the inspector</p><p>has the courtesy to advise you ahead of time of an intended</p><p>inspection you are free to, and should, accommodate the time, date</p><p>and hours of inspection to the inspector's convenience. You should</p><p>never consent to more than one compliance inspection in any</p><p>twelve-month period. Require BATF to obtain an inspection warrant</p><p>and immediately seek legal counsel.</p><p></p><p> Under general principles of law a compliance inspection must</p><p>be "reasonable" in terms of time, duration, scope, number of</p><p>inspectors, lack of disruption to your business, etc. If the</p><p>inspector is reasonable and professional, you should be too. The</p><p>process does not have to be adversarial or antagonistic. If the</p><p>inspector is not reasonable or professional, keep in mind that your</p><p>license does not require you to talk to him, or to provide him</p><p>access to your copy machine, rest room, etc. If you are dealing</p><p>with an idiot, remember RULE ONE -- and let him bring his own copy</p><p>machine. Also remember that he has no right to use your</p><p>electricity.</p><p></p><p> The inspector is legally entitled to inspect all your required</p><p>records, your business premises, and your firearms inventory. He</p><p>is legally entitled to inspect nothing else. You should not permit</p><p>inspection of non-required records unless there is a satisfactory</p><p>explanation of why it is desired (such as inspecting a purchase or</p><p>sale invoice for the correct serial number where the bound book and</p><p>the Form 4473 show different serial numbers for the same firearm). </p><p>You should not permit inspection of non-business portions of the</p><p>premises when your home is the licensed premises. (When your</p><p>business is conducted from your home, you should carefully</p><p>delineate that portion dedicated to the firearms business and</p><p>confine the business strictly to that portion of the premises.)</p><p></p><p> You should accommodate the inspector by making copies of any</p><p>records desired (within reason). Never permit original records (or</p><p>firearms or other property) to be removed from the premises without</p><p>a summons, subpoena or court order, and without seeking legal</p><p>counsel. The inspector has no power of seizure and may attempt to</p><p>bluff his way into removing original records or may try to obtain</p><p>your consent. Do not be bluffed and do not consent. Inspections</p><p>should be conducted on your premises. (If you store firearms off</p><p>premises, the inspector is also entitled to inspect such storage</p><p>facilities.)</p><p></p><p> A compliance inspection of a special occupational taxpayer</p><p>will begin with the inspector attempting to reconcile his NFA</p><p>Branch printout of Title II firearms shown as registered to you in</p><p>BATF's records with the actual Title II firearms in your</p><p>possession. He will be unable to do so because of the abysmal</p><p>state of the national registry. Have mercy on him and help BATF</p><p>untangle its records. Try to refrain from thinking about whose</p><p>records and recordkeeping should really be under audit here. The</p><p>inspector will also likely need your technical expertise in</p><p>identifying anything more esoteric than a rifle, pistol or shotgun. </p><p>Try to conceal your contempt for a "federal firearms inspector" who</p><p>probably doesn't know a wipe from a baffle, or a lightning link</p><p>from a drop-in sear, and who may think a Mauser broomhandle is</p><p>something used by a German hausfrau.</p><p></p><p> If you are a firearms manufacturer or importer, an inspector</p><p>may plan to conduct an excise tax audit at the same time as a</p><p>compliance inspection. The authority for these two types of</p><p>inspections/audits derive from entirely different legal authorities</p><p>and they involve entirely separate legal considerations. You</p><p>should insist that either the audit or the inspection be conducted</p><p>first and separately. The reasons are expanded on under Paragraph</p><p>5, below.</p><p></p><p> Curio and relic (collector) licensees have the legal option of</p><p>bringing their records and firearms to the nearest designated BATF</p><p>office for a compliance inspection. Although I am unaware of any</p><p>compliance inspection of a collector, this is an option to be</p><p>considered seriously. The simple truth is that you never want a</p><p>BATF employee in your home if it can be avoided.</p><p></p><p> In summary, the firearms regulatory process does not assume</p><p>you are a criminal, but rather seeks to ensure that dealers</p><p>generally are complying with the requirements of the law. If bona</p><p>fide, the process does not require invocation of your various</p><p>rights to notice, counsel, warning, non-self-incrimination, etc.,</p><p>which all come into play when you are the target of a criminal</p><p>investigation. Unfortunately, BATF sometimes attempts to avoid</p><p>these constitutional "inconveniences" by illegally using the access</p><p>of civil inspectors to further a criminal investigation without</p><p>alerting the targeted dealer. You should never cooperate in such</p><p>a subterfuge.</p><p></p><p> 5. The Excise Tax Audit. If you are simply a dealer in</p><p>firearms or ammunition, you will have no occasion to undergo an</p><p>excise tax audit. However, if you manufacture or import firearms</p><p>or ammunition you are subject to audit by the regulatory</p><p>enforcement branch of BATF.</p><p></p><p> The manufacturers excise tax on firearms and ammunition is one</p><p>of the most complex and least understood federal tax statutes. It</p><p>is said that only three people in the world completely understand</p><p>it. One is dead, one went mad trying to explain it, and modesty</p><p>prevents me from naming the third. Suffice to say, however, that</p><p>BATF, which acquired jurisdiction over the tax from IRS in 1991, is</p><p>hopelessly inept in administering it.</p><p></p><p> An excise tax audit is governed by the general principles of</p><p>the Internal Revenue Code of 1986 and not the National Firearms Act</p><p>of 1934 or the Gun Control Act of 1968.</p><p></p><p> You are required to maintain the same records any other</p><p>taxpayer/return filer is required to maintain: whatever records are</p><p>necessary to support the figures on your return. There are no</p><p>records specifically required by law to be maintained such as those</p><p>required of dealers by the Gun Control Act. And, absent tax fraud</p><p>or evasion, there are no criminal penalties for failing to maintain</p><p>such records. Therefore, the only penalty for failing to keep</p><p>excise tax records, or to produce them, is that BATF could choose</p><p>to treat all your sales as taxable events.</p></blockquote><p></p>
[QUOTE="NesikaChad, post: 222666, member: 7449"] (Continued) Some of my bolder clients, who are truly tired of being harassed this way, are fully prepared to make a citizen's arrest in such circumstances and then call the local sheriff to come collect the offender (attempts and solicitations to commit an offense are also crimes under federal and state law). If this appeals to you, make sure first that the law of your state permits a citizen's arrest. Know the amount of legal force you can use to effect such an arrest. Then cuff the son of a bitch and give him a taste of what he's probably trying to do to you. A criminal solicitation by someone you've known for years, and who you know cannot be an agent, is especially dangerous. It probably means that your acquaintance has gotten his own tail in a crack and is now making cases for BATF in an attempt to lighten his own load. Finally, bear in mind that an undercover approach may be made by a female agent or by a mixed couple. 4. The Compliance Inspection. Compliance inspections are conducted by inspectors of the regulatory enforcement branch of BATF. These individuals have no criminal law enforcement authority -- or training (although they have recently been issued badges, perhaps in an effort to bolster morale or create an appearance of authority for low-paid personnel). Theoretically, inspectors are charged with the civil and regulatory aspects of firearms law. They do not have the power of arrest or the authority to serve subpoenas or warrants. Nor may they make seizures of any kind. I say "theoretically" because in some recent instances inspectors have been observed accompanying special agents on raids and even illegally carrying firearms. In short, there are some cop wannabes among the inspector force whose intrinsic suspicion of firearms dealers as criminals must be guarded against. The legally-authorized purpose of compliance inspections (and pre-licensing inspections) is to ensure that the firearms statutes are generally being complied with by the firearms industry. The true job of inspectors is to spot and correct discrepancies in compliance with federal firearms statutes, to establish the qualifications of license applicants, and to enforce and collect the excise tax on the manufacture and importation of firearms. If an inspector discovers evidence of a criminal violation he is supposed to make a referral to the criminal enforcement branch of BATF (the special agents). As a licensee you are required to display your license on your licensed premises, to maintain certain required books and records accurately, and to submit to a compliance inspection of your licensed premises, your inventory and your required records as often as once annually. The only firearms records which you are required by law to maintain, and to submit for inspection, are an acquisition and disposition book (your bound book), original BATF Forms 4473, "Firearms Transaction Record" for each firearm sold, original BATF Forms 5300.35 "Statement of Intent to Obtain a Handgun(s)" (the Brady Act form), and your retained copies (copy 4) of BATF Forms 3310.4, "Report of Multiple Sale or Other Disposition of Pistols and Revolvers" for each multiple sale of handguns. Special occupational taxpayers may also be required to produce their Forms 2, 3, 5, 6 and 10 for firearms on hand. There may be additional state law records required of a dealer, but BATF has no jurisdiction over these records and arguably no jurisdiction to inspect them. When a BATF inspector shows up for a compliance inspection, require credentials to be displayed by everyone present and note the full name of the inspector(s) in writing. Never permit a special agent or a state or local or non-BATF federal official to participate in a compliance inspection. These individuals have no authority under the inspection laws, and are there for some different (and more ominous) reason. A state official might have independent state-law authority to conduct an inspection or investigation, but he has no right to do it in tandem with a BATF compliance inspection. You should require other inspectors or investigators to get in line so that you can deal with them at a separate time. If they refuse to leave, call the sheriff and swear out a trespassing complaint. If a BATF special agent, a firearms specialist from BATF's Technology Branch in Washington (part of the criminal enforcement branch), or other criminal law enforcement type is present, this is not an ordinary compliance inspection and you should immediately terminate it, direct the individuals to leave and contact legal counsel. BATF inspectors can inspect at any time during your listed business hours, without prior notice or appointment. If they do not give you advance notice then restrict their inspection activities to your listed hours. If you are subjected to an unannounced inspection, be on guard. You may be under suspicion or you may be dealing with one of the cop wannabes. If the inspector has the courtesy to advise you ahead of time of an intended inspection you are free to, and should, accommodate the time, date and hours of inspection to the inspector's convenience. You should never consent to more than one compliance inspection in any twelve-month period. Require BATF to obtain an inspection warrant and immediately seek legal counsel. Under general principles of law a compliance inspection must be "reasonable" in terms of time, duration, scope, number of inspectors, lack of disruption to your business, etc. If the inspector is reasonable and professional, you should be too. The process does not have to be adversarial or antagonistic. If the inspector is not reasonable or professional, keep in mind that your license does not require you to talk to him, or to provide him access to your copy machine, rest room, etc. If you are dealing with an idiot, remember RULE ONE -- and let him bring his own copy machine. Also remember that he has no right to use your electricity. The inspector is legally entitled to inspect all your required records, your business premises, and your firearms inventory. He is legally entitled to inspect nothing else. You should not permit inspection of non-required records unless there is a satisfactory explanation of why it is desired (such as inspecting a purchase or sale invoice for the correct serial number where the bound book and the Form 4473 show different serial numbers for the same firearm). You should not permit inspection of non-business portions of the premises when your home is the licensed premises. (When your business is conducted from your home, you should carefully delineate that portion dedicated to the firearms business and confine the business strictly to that portion of the premises.) You should accommodate the inspector by making copies of any records desired (within reason). Never permit original records (or firearms or other property) to be removed from the premises without a summons, subpoena or court order, and without seeking legal counsel. The inspector has no power of seizure and may attempt to bluff his way into removing original records or may try to obtain your consent. Do not be bluffed and do not consent. Inspections should be conducted on your premises. (If you store firearms off premises, the inspector is also entitled to inspect such storage facilities.) A compliance inspection of a special occupational taxpayer will begin with the inspector attempting to reconcile his NFA Branch printout of Title II firearms shown as registered to you in BATF's records with the actual Title II firearms in your possession. He will be unable to do so because of the abysmal state of the national registry. Have mercy on him and help BATF untangle its records. Try to refrain from thinking about whose records and recordkeeping should really be under audit here. The inspector will also likely need your technical expertise in identifying anything more esoteric than a rifle, pistol or shotgun. Try to conceal your contempt for a "federal firearms inspector" who probably doesn't know a wipe from a baffle, or a lightning link from a drop-in sear, and who may think a Mauser broomhandle is something used by a German hausfrau. If you are a firearms manufacturer or importer, an inspector may plan to conduct an excise tax audit at the same time as a compliance inspection. The authority for these two types of inspections/audits derive from entirely different legal authorities and they involve entirely separate legal considerations. You should insist that either the audit or the inspection be conducted first and separately. The reasons are expanded on under Paragraph 5, below. Curio and relic (collector) licensees have the legal option of bringing their records and firearms to the nearest designated BATF office for a compliance inspection. Although I am unaware of any compliance inspection of a collector, this is an option to be considered seriously. The simple truth is that you never want a BATF employee in your home if it can be avoided. In summary, the firearms regulatory process does not assume you are a criminal, but rather seeks to ensure that dealers generally are complying with the requirements of the law. If bona fide, the process does not require invocation of your various rights to notice, counsel, warning, non-self-incrimination, etc., which all come into play when you are the target of a criminal investigation. Unfortunately, BATF sometimes attempts to avoid these constitutional "inconveniences" by illegally using the access of civil inspectors to further a criminal investigation without alerting the targeted dealer. You should never cooperate in such a subterfuge. 5. The Excise Tax Audit. If you are simply a dealer in firearms or ammunition, you will have no occasion to undergo an excise tax audit. However, if you manufacture or import firearms or ammunition you are subject to audit by the regulatory enforcement branch of BATF. The manufacturers excise tax on firearms and ammunition is one of the most complex and least understood federal tax statutes. It is said that only three people in the world completely understand it. One is dead, one went mad trying to explain it, and modesty prevents me from naming the third. Suffice to say, however, that BATF, which acquired jurisdiction over the tax from IRS in 1991, is hopelessly inept in administering it. An excise tax audit is governed by the general principles of the Internal Revenue Code of 1986 and not the National Firearms Act of 1934 or the Gun Control Act of 1968. You are required to maintain the same records any other taxpayer/return filer is required to maintain: whatever records are necessary to support the figures on your return. There are no records specifically required by law to be maintained such as those required of dealers by the Gun Control Act. And, absent tax fraud or evasion, there are no criminal penalties for failing to maintain such records. Therefore, the only penalty for failing to keep excise tax records, or to produce them, is that BATF could choose to treat all your sales as taxable events. [/QUOTE]
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