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1. ATF ruled that a trust is not a person as defined by 18 U.S. Code § 921(a) and the Gun Control Act (GCA).
2. Since ATF holds that an unincorporated trust is not a “person” under the GCA, the prohibition on the transfer or possession of machineguns as defined by 18 U.S. Code § 921(a)(1) and 18 U.S. Code § 922(o) cannot apply to unincorporated trusts.
3. Numerous (See Footnote #1) trustees submitted Form 1 applications to build new machine guns.
4. ATF approved the applications and sent out stamps (See Footnote #2).
5. On or around 9/10/14, ATF began calling trustees that received stamps demanding that they be returned, or in the case of eForms, updating their online status from Approved to Disapproved. Those that were called were told they had to return the stamp. (See Footnote #3 for audio of one such call)
6. Attorneys are working on it now...