>The sole justification for the agency is to serve as tax collectors. A PO Box would be sufficient.
Given that they no longer collect taxes on newly manufactured full-auto firearms they have surrendered all regulatory authority over them:
http://www.constitution.org/2ll/court/fed/us_v_rock_island.htm
Not just ‘taxes’. Their “opinion” letters on what constitutes what with respect to gun legislation IS
capricious and arbitrary at best, deadly at its worst
Regardless of whether the baby would be thrown out with the bathwater (e.g., good agents fired), there is no valid reason for the ATF to exist, period - at least when it comes to guns. The only ‘opinion’ letters I need are contained in the Second Amendment to the Consitution of the United States of America.