FPC File Brief in Appeal on Tax Law Conviction for Machine-Gun Charge

Full Auto Machine Gun
FPC File Brief in Appeal on Tax Law Conviction for Machine-Gun Charge

SACRAMENTO, CA and WASHINGTON, D.C.-(Ammoland.com)- Firearms Policy Coalition announced the filing of an important joint amicus brief with the Cato Institute at the Ninth Circuit Court of Appeals case in a man’s appeal from a conviction under a federal tax law relating to “machineguns”. The brief can be found at https://www.firearmspolicy.org/legal and https://www.cato.org/blog/case-intersection-taxing-power-second-amendment.

“Several years ago, Nick Bronsozian was charged with possession of an unregistered machinegun under a tax law statute. The provision in question, 26 U.S.C. § 5861(d), says that in order to have a machinegun registered, a tax must be paid on it,” explained amicus brief authors Ilya Shaprio and Matthew Larosiere at Cato’s eponymous Cato at Liberty blog, “[The Defendant-Appellant Mr.] Bronsozian didn’t pay his tax. Case closed. That’s what the government argued anyway, but the situation is more complicated than that.”

“A subsequently enacted law, 18 U.S.C. § 922(o), prevents the government from registering and accepting tax payments on new machineguns,” they continued. “So Bronsozian was charged and convicted of a felony for not paying a tax that the government would not allow him to pay. If that strikes you as odd, it’s probably because you’ve read the Constitution.”

“The Constitution established a government with powers that are few and defined. The taxing power gives the government the authority to implement taxes, not to lock people in cages for failing to pay a tax the government won't allow them to,” said Larosiere.

“We are honored to join the Cato Institute in this important effort to ensure that the government operates within the four corners of the Constitution,” said FPC President Brandon Combs. “This case shows how outrageous our government operates on a regular basis, but we will continue working to restore the limited government that our Founders established so that individual liberty may thrive.”


Firearms Policy Coalition

About Firearms Policy Coalition

Firearms Policy Coalition (www.firearmspolicy.org) is a 501(c)4 grassroots nonprofit organization. FPC’s mission is to protect and defend the Constitution of the United States, especially the fundamental, individual Second Amendment right to keep and bear arms.

About The Cato Institute

The Cato Institute (www.cato.org) is a public policy research organization dedicated to the principles of individual liberty, limited government, free markets, and peace. Its scholars and analysts conduct independent, nonpartisan research on a wide range of policy issues.

  • 16 thoughts on “FPC File Brief in Appeal on Tax Law Conviction for Machine-Gun Charge

    1. We cannot own a MG manufactured after 1986 but you all here are arguing for this guy to own what we can’t? It’s illegal for me than it’s illegal for him, period!

      1. That’s the mindset of the marxist/blue city and state dwellers. I’m poor so take money from those with it. My city/state won’t let us own +10rnd mags so take everyone else’s.

        I have officially removed the z from your name.
        Bruce Damba Backstabbing Buddy [email protected]

      2. This case, if decided in favor of the gun owner, will make the the GCA of 1986 denying further registration of full auto firearms null and void. You WILL benefit from this just like the man in the lawsuit.

    2. I’m confused. The guy buys a machine gun from a Class 3 dealer. Fills out the paper work, waits for the government to say ok. Then, after paying for it, takes it home? I thought you had to submit the money for the tax stamp when you sent it in to the Fed’s. Like suppressors.
      What am I missing?

      1. A private citizen may purchase a machine gun made prior to 1986, paying a tax stamp, and the class 3 dealer holds the weapon pending tax stamp approval.

        A class 3 dealer may not sell a machine gun made after 1986 to a private citizen. They may sell to a law enforcement agency or military.

        Sounds like In this case, the citizen was in possession of a post 1986 manufactured machine gun and therefore barred by law from obtaining a tax stamp.

        The argument then is the government cannot charge one for failing to comply with the law when the law forbids them from complying.

    3. It bothers me that failure to pay a $200 tax on an NFA item can result in prison time and a felony record when a great many people including very prominent politicians (Charlie Rangle, the Clintons, etc.) have failed to pay tens of thousands of dollars in tax and suffered nothing more than a mild scolding and a relatively small interest penalty once they did cough up the dough.

      1. @Hank B, What you say is true. So what is the covert and true purpose of the NFA. Could it be to deprive Americans of their Civil Right to keep and bear machine guns? Remember Waco? That was over the same issue, and the government killed them.
        The Government should not fear our firearms because they are tools insufficient to the task of destroying the corrupt governments. They should fear our ability to wage asymmetrical warfare.

      2. We wouldn’t want to suggest that some people are in fact above the law, would we? Well, uh, yes. They really are! And we can only vote for the people who sit in office. We have very little control over the skullduggery that they do while they live there. They are experts at feathering their nests. And, of course, voters are much better at sending crooks back to Washington DC than they are at bothering to find patriotic Americans of integrity. We are paying the price deeply, now, and have been for a long time.

    4. what a novel idea. Going back to the original intentions of the founders buy reading their words and not “interpreting” them.

      Gods speed Ladies and Gentlemen of the FPC

    5. REPEAL IT ALL!!!
      1934 NFA
      1968 Gun Control
      1986 FOPA that is never followed anyway and caused this lawsuit in the first place
      1993 Gun Free Death Zone laws
      ALL other federal, state, and local gun laws. They are all nothing but infringements on the one true gun law that restricts government…THE SECOND AMENDMENT.

      Yes…I do wish I could afford a tank, a jet fighter armed with missiles and cannons, and a freakin’ nuke. So suck it hoplophobes, The Second Amendment says, “arms” not muskets.

      1. The intention of the 2nd amendment was to make sure that a citizen MILITIA had all the terrible implements of war available for defense of country. Since those first 13 words for all intents were eviscerated in 1903 with the Dick Act we as a people HAVE no way to secure out liberty with the MILITIA our founding fathers left for us. And due to the fact the MILITIA is NECESSARY for the SECURITY of a FREE STATE of existence, we as a people have become slaves to the OWNERS of this country since 1903 and particularly since 1913 when they stole the monetary power away from the people with the treasonous Federal Reserve Act of which to this day the nation and world suffers from.
        The Constitution is SUPPOSED to LIMIT the power of the Federal government, but when those in office ignore it and refuse to uphold their oaths of office there is no MILITIA available to convene common law grand juries and bring the traitors up on charges. Frankly as a whole…we are defenseless against an out of control rogue criminal government that ignores the rule of law.
        REMEDY? Revoke the Dick Act and re-establish the WELL REGULATED MILITIAS being NECESSARY for the SECURITY of a FREE STATE…of existence

          1. The Militia Act of 1903 (aka The Dick Act) did not eviscerate the Second Amendment. The MA1903 repealed the Militia Acts of 1792; designated the militiaas two classes: the Unorganized Militia, which included all able-bodied men between ages 17 and 45, and the Organized Militia, which included National Guard units receiving federal support; gave 2 million for National Guard units to modernize equipment; and permitted states to use federal funds to pay for National Guard summer training encampments. In return, the President was empowered to call up the National Guard for up to nine months, but federal authorities were not permitted to order the National Guard to service outside the United States.
            The Militia Act of 1903 was repealed by the Militia Act of 1908, the National Defense Act of 1916, the National Defense Act of 1920, and the National Defense Act Amendments of 1933. Currently Please see 10 USC Section 311.

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