[Fresh Wind]

2) Try to dispose of the gun, and maybe try to wipe off the serial number prior.

Uh, I don't think you can "wipe off" a serial number.

[Polynikes]

You would have to use a drill to obliterate a s/n but LE is quite capable of raising it back up to read.

[BobL]

“Uh, I don’t think you can “wipe off” a serial number.”

That’s street talk for grinding it off. The risk is that you have to hope there is no other way of tracing it to you, as you’re talking serious trouble if they do.