As an example of what can happen when an anti-gun administration practices selective enforcement, this post appeared yesterday in the For Sale section in the "WTB 20 ga. Double w/cut Barrels" ad:
Local "former dealer" just got popped by ATF for making "home defense guns" cutting off the barrels of older clunkers- some good guns but rough. They charged him with not paying a manufacturers tax as well as not having an FFL.
He was selling at gun shows very openly. Got away with it for 10 years.
There are a lot of vendors at most Gun Shows who are not FFL Dealers. They and their wares are the main reason many of us attend Gun Shows. Most of these non-FFL vendors are not making a living selling used guns, but the vast majority have a number of guns to sell. Many of these guys have been selling at Gun Shows for years. I often wonder if some of them make any money at all when they price their guns too high and keep bringing them to multiple gun shows and pay multiple table fees. Past practice may have no bearing on whether or when the interpretation of "Engaged in the business" suddenly changes. Enforcement discretion is vague and can be arbitrary while actual felons or illegal aliens who attempt to buy guns by lying on a form 4473 are not prosecuted. It is troubling to hear of this former dealer being charged with tax evasion for being a "Manufacturer" if he was simply cutting shotgun barrels to a legal length. It sounds as though the definition of "Manufacturer" has suddenly changed. It used to be that you had to actually make the action or receiver of a gun to be considered a manufacturer. The times, they are a-changin'.
Some of you may remember the noted muzzleloading gunsmith John Bivens. Although he built low numbers of very high quality black powder muzzleloaders, the BATF decided he was a "manufacturer" and wanted to apply Pittman-Roberston (spell) taxes to his arms. John disagreed and fought it in court. The Buckskin Report by John Baird and others championed a "John Bivins Defense Fund". As I recall, it was decided that he was not considered a manufacturer because of his product (muzzleloaders) and his low volume, but he was guilty of not filing the excise tax form. He was nearly bankrupted and finished his career building furniture instead of flintlocks and fowlers. Bivens was a fairly regular contributor of fine gunsmithing articles in Rifle Magazine, and we lost all of that great information when he became caught up in his legal battle.
No political debate here... just the facts.
