Poprivit you are incorrect
Poprivit you are incorrect, this is an opportunity for you to listen and learn and understand.
Anytime a privatly owned NFA firearm is transferred to another individual or a NFA SOT paying dealer a tax is due. Dealer to Dealer transfer is on a form 3 tax free but individual to dealer is tax paid form 4.
Form 5 tax free transfers go tax free to govment agencies and the BATFE will process tax free form 5 transfers to heirs in an estate situation.