Actually, he didn't have to pay the $200. As heir, he can file an ATF Form 5 - Tax Exempt Transfer. And once that is complete, he owns the gun and can take it anywhere. In either case ($200/Form 4 or $0/Form 5), he owns the gun and take it anywhere he wants.
The ATF may have meant he could not take it out of the house until the transfer was completed.
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