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Rifles, Reloading, Optics, Equipment
Gunsmithing
Any Gunsmith with an 01 FFL license, read this now....
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<blockquote data-quote="NesikaChad" data-source="post: 222667" data-attributes="member: 7449"><p>As a practical matter a logbook of operable Title I firearms</p><p>manufactured by you plus any BATF Forms 2 (Title II firearms</p><p>manufactured by you), and a file of BATF Forms 6A, operable</p><p>firearms imported by you, accompanied by your bound book showing</p><p>the same firearms sold by you and sales invoices showing the sale</p><p>price, would be all the records required for a proper excise tax</p><p>audit (in addition, perhaps to your retained copies of excise tax</p><p>returns filed). You should decline to produce any other records</p><p>for an excise tax audit unless you have an alternative pricing</p><p>issue under the excise tax regulations or tax-exempt sales (to a</p><p>government entity, the military, or for export).</p><p></p><p> You should also be aware that the definition of firearm under</p><p>the excise tax statute is different from other statutory</p><p>definitions of "firearm." Excise taxable firearms are only those</p><p>complete portable firearms which go bang. The tax does not apply</p><p>to crew-served weapons, silencers, frames or receivers, conversion</p><p>kits, parts, most destructive devices, etc., etc. The tax only</p><p>becomes due on a sale or its commercial equivalent. A transfer of</p><p>a complete Title II firearm which goes bang is not always a sale</p><p>and does not always trigger the excise tax. Even when it is a</p><p>sale, it is not taxable if the Title II transfer tax is being paid</p><p>(a Form 4 transfer). There is also no excise tax due on the</p><p>manufacture or importation and sale of blank ammunition. I cover</p><p>these points because BATF inspectors are generally excise-tax</p><p>illiterate and much excise tax is asserted and collected which is</p><p>not legally due and owing.</p><p></p><p> If you are a firearms manufacturer or exporter, you should</p><p>have competent tax counsel.</p><p></p><p> 6. The Raid. This is an event which means you are in deep,</p><p>serious. It is the execution of a judicially-issued search and</p><p>seizure warrant (and occasionally also an arrest warrant) by BATF</p><p>special agents, frequently accompanied by agents of other federal</p><p>or local agencies, on premises owned, occupied or inhabited by you.</p><p></p><p> When a raid team shows up at your premises and announces</p><p>(usually by breaking down your door, sometimes by killing your dogs</p><p>and throwing flash bang grenades at your women and children) that</p><p>they have a federal search warrant, you must instantly do several</p><p>things. You must first of all mentally assimilate the fact that</p><p>they are law officers rather than a rampaging motorcycle gang</p><p>(which they often resemble in both appearance and behavior). </p><p>Having identified them as law rather than outlaw, you must freeze</p><p>in place in a non-threatening posture and attempt to stabilize the</p><p>situation until some of their law-enforcement adrenalin (the most</p><p>dangerous drug on the street) has bled off. If only a search</p><p>warrant is involved, you must then recover your wits sufficiently</p><p>to do the following:</p><p></p><p> (A) Try to note and record the identities of as many</p><p>participants as possible, by name, agency, badge number, and</p><p>physical description.</p><p> (B) Ask for a copy of the warrant.</p><p> (C) Disable -- not unplug, disable -- your telephones and fax</p><p>machines.</p><p> (D) Gather your family, children and pets and leave the</p><p>premises.</p><p> (E) Call your lawyer.</p><p></p><p> You may be prevented from doing some or all of the above</p><p>things by legally illiterate agents, but that will simply lay the</p><p>foundation for your own day in court.</p><p></p><p> A federal search warrant authorizes only the search of a</p><p>specified premises and only the seizure of specifically described</p><p>items. Corollary to the execution of a warrant, the law permits</p><p>the agents to make a forcible entry if that becomes necessary after</p><p>knocking and announcing their identity and purpose, to control the</p><p>premises, and to take reasonable precautions for their own safety</p><p>-- such as a pat down for weapons of those persons present and</p><p>assigning an agent to watch over and accompany anyone moving about</p><p>on the premises. The law authorizes the agents to prevent the</p><p>destruction of evidence or contraband and it protects them against</p><p>being assaulted or interfered with. It is a serious federal crime</p><p>to assault a federal officer or to obstruct execution of the</p><p>warrant. Don't turn a possible later indictment into a sure one.</p><p></p><p> Never assist the raiding party in locating the items described</p><p>in the warrant. They have the right to search, but not the right</p><p>to find. Do not open locked compartments, safes or rooms for them</p><p>or provide them with keys or combinations. Do not talk to the</p><p>raiding officers other than to request identification and a copy of</p><p>the warrant. Resist the compulsion to show what a good guy you</p><p>are; these are not your friends and they are not there to help you.</p><p></p><p> A search warrant does not authorize agents to arrest you or</p><p>anyone else on the premises (although assaulting the agents or</p><p>forcibly interfering with the execution of the warrant will justify</p><p>a warrantless arrest) and it does not authorize them to handcuff</p><p>you, restrict you to a particular place or prevent you from</p><p>leaving.</p><p></p><p> You have a perfect right to leave the premises and should do</p><p>so immediately. If you are physically prevented from leaving, you</p><p>have just been falsely arrested in violation of the Fourth</p><p>Amendment and will have your recovery later in court as well as</p><p>taking some of the other retaliatory measures promised in Paragraph</p><p>2, above. You must get yourself and your family out of the house</p><p>for several reasons: (A) to avoid the personal insult, humiliation,</p><p>provocation and indignities which many agents seem to enjoy; (B) to</p><p>avoid a potential life-threatening situation; and (C) to avoid</p><p>creating evidence against yourself (RULE ONE). There is no useful</p><p>purpose your remaining on the premises can serve; if the agents are</p><p>going to plant evidence or destroy property, they will do it</p><p>whether or not you are present.</p><p></p><p> You will need as much information about identities, badge</p><p>numbers and descriptions as you can manage in the minutes before</p><p>you leave. These will be useful later when you assert or defend</p><p>your rights. But they are not a reason to delay leaving the</p><p>premises promptly. You are legally entitled to a copy of the</p><p>warrant, but do not remain on the premises if you are refused.</p><p></p><p> You should disable your telephones and fax machines before</p><p>leaving in order to prevent the agents from illegally seizing</p><p>evidence (calls and faxes) which might come in while they are on</p><p>the premises. Such items did not exist when the warrant was signed</p><p>and cannot possibly be covered by the warrant. Their seizure will</p><p>probably therefore be illegal; but it is better to prevent such</p><p>seizures from even happening. If you are physically prevented from</p><p>disabling your own property, go somewhere else and place incoming</p><p>calls to all your lines and keep the circuits open.</p><p></p><p> Now, call your lawyer.</p><p></p><p> [The author is a retired U.S. Department of Justice lawyer and</p><p>a retired colonel in the Marine Corps Reserve practicing firearms</p><p>law in Greensboro, NC. He is a 1959 graduate of the University of</p><p>Kentucky and a 1962 graduate of the UK College of Law, where he was</p><p>Note Editor of the Kentucky Law Journal.]</p></blockquote><p></p>
[QUOTE="NesikaChad, post: 222667, member: 7449"] As a practical matter a logbook of operable Title I firearms manufactured by you plus any BATF Forms 2 (Title II firearms manufactured by you), and a file of BATF Forms 6A, operable firearms imported by you, accompanied by your bound book showing the same firearms sold by you and sales invoices showing the sale price, would be all the records required for a proper excise tax audit (in addition, perhaps to your retained copies of excise tax returns filed). You should decline to produce any other records for an excise tax audit unless you have an alternative pricing issue under the excise tax regulations or tax-exempt sales (to a government entity, the military, or for export). You should also be aware that the definition of firearm under the excise tax statute is different from other statutory definitions of "firearm." Excise taxable firearms are only those complete portable firearms which go bang. The tax does not apply to crew-served weapons, silencers, frames or receivers, conversion kits, parts, most destructive devices, etc., etc. The tax only becomes due on a sale or its commercial equivalent. A transfer of a complete Title II firearm which goes bang is not always a sale and does not always trigger the excise tax. Even when it is a sale, it is not taxable if the Title II transfer tax is being paid (a Form 4 transfer). There is also no excise tax due on the manufacture or importation and sale of blank ammunition. I cover these points because BATF inspectors are generally excise-tax illiterate and much excise tax is asserted and collected which is not legally due and owing. If you are a firearms manufacturer or exporter, you should have competent tax counsel. 6. The Raid. This is an event which means you are in deep, serious. It is the execution of a judicially-issued search and seizure warrant (and occasionally also an arrest warrant) by BATF special agents, frequently accompanied by agents of other federal or local agencies, on premises owned, occupied or inhabited by you. When a raid team shows up at your premises and announces (usually by breaking down your door, sometimes by killing your dogs and throwing flash bang grenades at your women and children) that they have a federal search warrant, you must instantly do several things. You must first of all mentally assimilate the fact that they are law officers rather than a rampaging motorcycle gang (which they often resemble in both appearance and behavior). Having identified them as law rather than outlaw, you must freeze in place in a non-threatening posture and attempt to stabilize the situation until some of their law-enforcement adrenalin (the most dangerous drug on the street) has bled off. If only a search warrant is involved, you must then recover your wits sufficiently to do the following: (A) Try to note and record the identities of as many participants as possible, by name, agency, badge number, and physical description. (B) Ask for a copy of the warrant. (C) Disable -- not unplug, disable -- your telephones and fax machines. (D) Gather your family, children and pets and leave the premises. (E) Call your lawyer. You may be prevented from doing some or all of the above things by legally illiterate agents, but that will simply lay the foundation for your own day in court. A federal search warrant authorizes only the search of a specified premises and only the seizure of specifically described items. Corollary to the execution of a warrant, the law permits the agents to make a forcible entry if that becomes necessary after knocking and announcing their identity and purpose, to control the premises, and to take reasonable precautions for their own safety -- such as a pat down for weapons of those persons present and assigning an agent to watch over and accompany anyone moving about on the premises. The law authorizes the agents to prevent the destruction of evidence or contraband and it protects them against being assaulted or interfered with. It is a serious federal crime to assault a federal officer or to obstruct execution of the warrant. Don't turn a possible later indictment into a sure one. Never assist the raiding party in locating the items described in the warrant. They have the right to search, but not the right to find. Do not open locked compartments, safes or rooms for them or provide them with keys or combinations. Do not talk to the raiding officers other than to request identification and a copy of the warrant. Resist the compulsion to show what a good guy you are; these are not your friends and they are not there to help you. A search warrant does not authorize agents to arrest you or anyone else on the premises (although assaulting the agents or forcibly interfering with the execution of the warrant will justify a warrantless arrest) and it does not authorize them to handcuff you, restrict you to a particular place or prevent you from leaving. You have a perfect right to leave the premises and should do so immediately. If you are physically prevented from leaving, you have just been falsely arrested in violation of the Fourth Amendment and will have your recovery later in court as well as taking some of the other retaliatory measures promised in Paragraph 2, above. You must get yourself and your family out of the house for several reasons: (A) to avoid the personal insult, humiliation, provocation and indignities which many agents seem to enjoy; (B) to avoid a potential life-threatening situation; and (C) to avoid creating evidence against yourself (RULE ONE). There is no useful purpose your remaining on the premises can serve; if the agents are going to plant evidence or destroy property, they will do it whether or not you are present. You will need as much information about identities, badge numbers and descriptions as you can manage in the minutes before you leave. These will be useful later when you assert or defend your rights. But they are not a reason to delay leaving the premises promptly. You are legally entitled to a copy of the warrant, but do not remain on the premises if you are refused. You should disable your telephones and fax machines before leaving in order to prevent the agents from illegally seizing evidence (calls and faxes) which might come in while they are on the premises. Such items did not exist when the warrant was signed and cannot possibly be covered by the warrant. Their seizure will probably therefore be illegal; but it is better to prevent such seizures from even happening. If you are physically prevented from disabling your own property, go somewhere else and place incoming calls to all your lines and keep the circuits open. Now, call your lawyer. [The author is a retired U.S. Department of Justice lawyer and a retired colonel in the Marine Corps Reserve practicing firearms law in Greensboro, NC. He is a 1959 graduate of the University of Kentucky and a 1962 graduate of the UK College of Law, where he was Note Editor of the Kentucky Law Journal.] [/QUOTE]
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