[IRS Manual Supplement dated April 10, 1969, produced to Eric
Larson by BATF on July 7, 1998, in response to a FOIA demand for
documents relating to the 1968 amnesty.]


[IRS logo]         MANUAL              76G-41

                   SUPPLEMENT       Internal Revenue Service

April 16, 1969     Amnesty Guidelines

Section 1. Purpose

     The purpose of this Manual Supplement is to provide guidelines
to Alcohol, Tobacco and Firearms investigative personnel setting
forth the action to be taken with respect to requests for the
delinquent "amnesty" registration of National Firearms Act
firearms.  This Manual Supplement formalizes the understanding of
post-amnesty procedures agreed upon at the January 13-15, 1969,
conference of Assistant Regional Commissioners, Alcohol, Tobacco
and Firearms in Washington, D.C.

Section 2. Background

     Title II of the Gun Control Act of 1968 provides that any
person possessing an unregistered firearm as defined in Section
5845(a), Internal Revenue Code of 1954, as amended by Title II of
the Gun Control Act of 1968, must register each such firearm with
the Secretary of the Treasury or his delegate during the period
November 2 through December 1 1968; that no information or evidence
so acquired could be used as evidence against the registrant in any
criminal proceeding with respect to a prior or concurrent violation
of law.

Section 3. Instruction

     .01 An unregistered N.F.A. firearm in the possession of any
person after the amnesty period or subsequently acquired or made by
him in violation of the National Firearms Act can no longer be
registered.

     .02 Alcohol, Tobacco and Firearms has received numerous
inquiries from persons seeking to register N.F.A. firearms which
for various stated reasons were not registered during the amnesty
period.  Such registration will not be made.  In such instances,
investigative personnel should endeavor to secure the voluntary
abandonment of the firearm or firearms in question and formally
document such abandonment through the use of Form 3807, Notice of
Abandonment of Property, and related procedures.  Where it is shown
that the owner of the firearm was precluded from registration, such
as military personnel assigned to overseas duty during the amnesty
period, Form 4467, Registration of Certain Firearms During November
1968, together with a statement of the facts, may be forwarded to
the National Office.

     .03        [redacted by BATF for unspecified reasons].

     .04        [redacted by BATF for unspecified reasons].

     .05   Individuals recently possessing unregistered National
Firearms Act firearms are in violation of law.  If the owner of an
unregistered firearm declines to voluntarily abandon the firearm,
the only legal means available to him to avoid possible legal
prosecution at some future time is to destroy the firearm.  The law
makes no distinction in the treatment of National Firearms Act
weapons.  However, investigative diligence and concern with the
abandonment of unregistered weapons coming to a Special
Investigator's attention through one of the foregoing situations
should be influenced by whether the weapon is of the type that
would require a $200 transfer tax rather than a $5 transfer tax
unless the character and reputation of the [? owner?] dictates
otherwise.

Section 4. Effect on Other Documents

IRM 7830 is supplemented.


     s/ Harold A. Serr
        Harold A. Serr, Director Alcohol, Tobacco and Firearms
Division