U.S. Code » Title 26 » Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter A— Taxes › Part PART III— TAX ON MAKING FIREARMS

26 U.S.C. § 5822

Making

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No person shall make a firearm unless he has (a) filed with the Secretary a written application, in duplicate, to make and register the firearm on the form prescribed by the Secretary; (b) paid any tax payable on the making and such payment is evidenced by the proper stamp affixed to the original application form; (c) identified the firearm to be made in the application form in such manner as the Secretary may by regulations prescribe; (d) identified himself in the application form in such manner as the Secretary may by regulations prescribe, except that, if such person is an individual, the identification must include his fingerprints and his photograph; and (e) obtained the approval of the Secretary to make and register the firearm and the application form shows such approval. Applications shall be denied if the making or possession of the firearm would place the person making the firearm in violation of law.

Notes of Decisions
Cited in 134 cases (16 in the last 5 years), 1969–2026 · leading case: United States v. Thomas Edward Uzenski, 434 F.3d 690 (4th Cir. 2006).
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United States v. Thomas Edward Uzenski, 434 F.3d 690 (4th Cir. 2006). · cites it 4× “On May 28, 2002, Uzenski was formally charged in a four-count indictment alleging the following offenses: (1) manufacture of an unregistered firearm on March 25, 2002, in violation of 26 U.”
United States v. Spoerke, 568 F.3d 1236 (11th Cir. 2009). · cites it 2× “§§ 5822 , 5845(a) & (f), 5861(f); unlawfully making one or more destructive device, 26 U.S.C. §§ 5822 , 5845(a) & (f), 5861(f), 5871; 18 U.”
United States v. One (1) Palmetto State Armory PA-15 MacHinegun Receiver/Frame, 822 F.3d 136 (3rd Cir. 2016). · cites it 3× “26 U.S.C. §§ 5822 , 5841. ATF will deny the application if making or possessing the firearm would place the person applying in violation of any law.”
United States v. Doyle, 678 F.3d 429 (6th Cir. 2012). · cites it 4× “§ 922 (g); possession of a firearm altered to have a barrel of less than eighteen inches in length, 26 U.S.C. §§ 5822 , 5861(c), 5871; and possession of an unregistered firearm, 26 U.”
United States v. Dale R. Javino, 960 F.2d 1137 (2d Cir. 1992). · cites it 4× “He was convicted of knowing receipt and possession of a destructive device made in violation of chapter 53, in violation of 26 U.S.C. §§ 5822 , 5861(c), and 5871 (count 1); knowing receipt and possession of a destructive device that was unregistered, in violation of 26 U.”
United States v. Thompson/Ctr. Arms Co., 504 U.S. 505 (1992). · cites it 2× “Thompson/Center responded by paying the $200 tax for a single such firearm, and submitting an application for permission under 26 U. S. C. § 5822 "to make, use, and segregate as a single unit" a package consisting of a serially numbered pistol, together with an attachable…”
United States v. Keith, 375 F.3d 346 (5th Cir. 2004). · cites it 3× “The grand jury returned a three count indictment charging Keith with possession of a destructive device in violation of 26 U.S.C. §§ 5822 , 5861(c), and 5871; possession of an unregistered weapon in violation of 26 U.”
Bezet v. United States, 276 F. Supp. 3d 576 (E.D. La. 2017). · cites it 17× “9 Additionally, the Court notes that in his final “prayer for relief’ section of his complaint, Plaintiff requests for the first time the additional relief of an injunction against 26 U.S.C. § 5822 , which establishes registration arid application re *580 quirements for the…”
Lomont, Kent A. v. O'Neill, Paul H., 285 F.3d 9 (D.C. Cir. 2002). · cites it 2× “See 26 U.S.C. § 5822 . 10 *17 Both sections provide that applications “shall be denied” if the transfer, receipt, making, or possession of the firearm would place the transferee or person making the firearm in violation of law, see 26 U.”
United States v. John W. Rogers, 270 F.3d 1076 (7th Cir. 2001). · cites it 2× “Possessing an unregistered firearm is a felony. 26 U.S.C. § 5861 (d).”
United States v. Terry Finley, 245 F.3d 199 (2d Cir. 2001). “Specifically, he was charged with possessing a shotgun having a barrel less than 18 inches in length and an overall length of less than 26 inches in violation of 26 U.S.C. §§ 5822 , 5845(a)(1) & (2), 5861(c) and 5871 (count V); and with possessing a similarly short-barreled…”
United States v. Daniel Clement Jones, 976 F.2d 176 (4th Cir. 1992). · cites it 2× “The government indicted Jones in seven counts, two counts for possessing a firearm made without the approval required by 26 U.S.C. § 5822 , in violation of 26 U.S.”
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