I was wondering since its a machine gun in no working condition if she would now need a tax stamp to own it.
Unfortunately, it was once a functioning machine gun, so in BATFE's eyes it must either have been registered before the '86 cut-off date - or be sliced, diced and julienned.
A registration amnesty is long, long overdue for these stashed WWII firearms. But of course, that would deprive BATFE of its favorite door-busting, kitten-stomping entertainment.