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Nope to getting the Form 1 approval last. You have to have the approved Form 1 BEFORE starting work; otherwise you are attempting to manufacture a suppressor without a license, a violation of the law. And you MUST do all the work YOURSELF. If you farm out the work, the person doing the work MUST have a Class 2 SOT plus a Type 7 or 10 FFL. But then you don't need the Form 1, since a manufacturer is making the suppressor for you, but you need to pay the $200 anyway on the transfer. I don't know about having an unlicensed person make the parts, but I suspect that could result in a double tax or a violation.
Jim
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