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Straw purchase and furnishing a firearm to a prohibited person are two completely seperate statutes, each can occur without the other, or they both can occur at the same time.
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Well stated.
The reason is that it makes it easier for the government to convict people of making a straw purchase because they don't have to prove the recipient was prohibited. If they did it would be nearly impossible to prove that the straw purchaser knew the individual they were buying for was prohibited.