Mark Mann v. United States

Chapter 9 of the transfers of NFA Firearms Bureau of Alcohol, Tobacco Section 9.5.1 Repair of Firearms states: ATF does not consider the temporary conveyance of an NFA firearm to an FFL for repair to be a transfer under the NFA. Thus, a transfer application is not required to convey the firearm for repair or to return the repaired firearm to its owner/possessor. Nevertheless, in order to avoid any appearance that a transfer has taken place, ATF recommends that a Form 5 application be submitted for approval prior to conveying the firearm for repair. If Form 5 is not used to convey a firearm for repair or return the repaired firearm to the owner, the parties should maintain documentation showing that the conveyance was for the purpose of repair, identifying the firearm, and showing the anticipated time for repair. Approved Form 5, or the recommended documentation, will show that an unlawful transfer did not take place and that the FFL making the repairs is not in unlawful possession of the firearm. In light of Chapter 9 of the transfers of NFA Firearms Bureau of Alcohol Tobacco section 9.5.1 Repair of firearms: 1. Does 26 U.S.C. § 5861(d) require a federally licensed firearms dealer to register a weapon in his name for tax purposes if he took possession of the customer’s weapon for service and evaluation in his public gun store?