[Billthedrill]

Yes, that's exactly what it says: "forbear the tax liability". I think we're talking at cross purposes here.

The discretion they're claiming, though, may or may not be quite that broad. The courts will decide.

[Yo-Yo]

Yes, that's exactly what it says: "forbear the tax liability". I think we're talking at cross purposes here. The discretion they're claiming, though, may or may not be quite that broad. The courts will decide.

It is always ultimately up to the courts to decide.

However, a clever lawyer might take those two paragraphs to imply that the ATF admits that they're changing the rules retroactively, not just clarifying 'what has always been so.'