I posted this in the other brace thread. Interesting choice of words for the ATF in their document. They use forebearance at the end of the paragraph talking about the "free" SBR stamp. This has, "I'm from the government and I'm here to help," written all over it. I wouldn't hold by breath that the IRS doesn't come back for the $2-8 billion tax "forebearance" (10-40million braces) that the ATF so generously gave in their "peace accord" with the law abiding citzenry.
I do believe they are operating outside of their purview, this NFA tax was established by Congress, only to be collected by the ATF. But I could be wrong...wouldn't be the first time or the last.
forbearance
fôr-bâr′əns
noun
- Tolerance and restraint in the face of provocation; patience.
- The act of giving a debtor more time to pay rather than immediately enforcing a debt that is due.
- The act or state of forbearing; the cessation or intermission of an act commenced, or a refraining from beginning an act.
Page 204 of ATF's Dumpster Fire
Moreover, the rule expressly provides options for unlicensed individuals and
FFLs to comply with the requirements of the NFA if they are currently in possession of
firearms equipped with a “stabilizing brace” and a barrel length of less than 16 inches
that are short-barreled rifles. The Department, in its enforcement discretion, has
determined that current possessors of these affected firearms have until 120 days after
this rule is published to take the necessary actions, as described in this rule, to comply
with Federal law to avoid civil and criminal penalties. Additionally, in an exercise of its
enforcement discretion, the Department has determined that individuals and FFLs will
not be liable for paying past making and transfer taxes for weapons of the sort described
in this rule that are NFA firearms. For a further discussion on
tax forbearance, see
sections IV.B.8.e, IV.B.9.b–c, and V.C of this preamble