Taxpayer privacy
The transfer paperwork is nominally a tax return; the purpose of the registration, and the National Firearms Registration and Transfer Record (Registry) is keeping track of who owes the tax. ATF takes the position that taxpayer privacy laws apply to a transfer form, and that they may not discuss a pending transfer with anyone but the taxpayer, who is the transferor (seller), as he is responsible for the tax by law. This also serves to allow ATF to refuse to discuss why a transfer is taking so long with the party who is most interested in that question, the transferee (buyer). However, in another context (releasing information under the Freedom of Information Act) ATF has decided that as to a Form 4, the tax form is a joint return between the transferor and transferee, (see 1980 Auto Ordnance Corp. memo) so in that case the transferee should be entitled to the information about the application on the same basis as the transferor. That is not the usual practice, however. The NFA also prohibits the use of Registry information obtained from natural persons (only) for any law enforcement purpose except prosecutions for making a false statement on a transfer form (26 USC sec. 5848). Other tax laws prohibit the release of transfer information, as a tax return, except for certain narrow law enforcement type circumstances. See 26 USC sec. 6103.
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Vortex Crossfire 3-9×40 Riflescope – V-Brite Illuminated Reticle
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Only one thing separates you from the fray of wannabe trophy hunters. A trophy. But that’s okay. We can help with that. That’s right, you can make big things happen when you take aim behind the Vortex Crossfire riflescope. Built to exceed the performance standards of similarly-priced riflescopes, the Crossfire riflescope is standing by-ready and more than willing to assist you with filling that tag.
- 3-9×40 riflescope is ideal for big game, muzzleloader, and slug shotgun applications.
- V-Brite reticle uses the Plex format (best general purpose hunting reticle) along with battery -powered electronics to illuminate the central crosshair for better low light performance. Good for hunters and shooters working in extra low light.