The copy of this memo was extremely poor, and illegible words are
noted with brackets, some of which may contain a best guess at what
the memo said.


                      AUG 4 [1976 or 1978]
                                                  22258

                                                  CC-23,024 

     MEMORANDUM TO: Acting Chief, Technical Branch

     FROM:          Assistant Chief Counsel (Technical)

     SUBJECT:       Status of a Dewat in the National Firearms
                    Registration and Transfer Record

     Reference is made to your memorandum of June 9, [   ], in
     which you requested our advice as to whether a Dewat which is
     on file on a Form 1, Form 1A, Form 4, Form 5, or Form 6, in
     the National Firearms Registration and Transfer Record, is a
     registered firearm under the provisions of the National
     Firearms Act.  Your memorandum did point out that each of the
     above-mentioned forms contained the statements that the Dewat
     had been removed from the classification of a firearm by
     reason of a permanent alteration rendering the firearm
     unserviceable.

     As expressed in your memorandum, a Dewat could be removed from
     the classification of a firearm under the procedures
     established by Revenue Ruling 55-590, 1955-2 C.B. 483, Revenue
     Ruling 57-277, 1957-1 C.B. 433, or Revenue Procedure 58-8,
     1958-1 C.B. 690.  Under each such procedure, the Dewat would
     be removed only after an application was filed and removal
     approved by the Bureau.

     Under Section 5841 of the National Firearms Act (Title 26,
     U.S.C.. Chapter 53), as amended by Title II of the Gun Control
     Act of 1968, all National Firearms Act firearms, including
     Dewats and unserviceable firearms, must be registered in the
     National Firearms Registration and Transfer Record.  See
     United States v. Whalen, 337 F.Supp. 1012 (S.D. N.Y. 1972). 
     After the [amendments to] the National Firearms Act in 1968,
     all Dewats previously removed pursuant to Revenue Rulings 55-
     590 and 57-227 and Revenue Procedure 58-8 from the
     classification of firearm under the Act were again considered
     firearms subject to the provisions of the Act.

     However, section 5841(d) provides that any person shown as
     possessing a firearm by the records maintained by the
     Secretary of the Treasury or his delegate pursuant to the
     National Firearms Act in force on the day immediately prior to
     the effective date of the National Firearms Act of 1968 shall
     be considered to have registered under section 5841 the
     firearms in his possession which are disclosed by that record
     as being in his possession.  As the removal of Dewats from the
     classification of firearm under the procedure provided by
     Revenue Rulings 55-590 and 57-227 and Revenue Procedure 58-8
     was accomplished through the submission of the Dewats by the
     person filing such forms, the Dewats so removed from the
     classification of firearm are registered under the
     requirements of section 5841.

                         [signed]