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If I understood BATFE correctly, the Form 1 is an application for an individual to manufacture and register an NFA firearm (approval will NOT be given for manufacture of a machinegun). But the Form 1 applies ONLY to the individual and HE/SHE must do the work PERSONALLY.
If you apply using the Form 1 and pay the tax, then farm the work out to a gunsmith, he/she must have a manufacturers license with the SOT stamp; then the manufacturer makes the item and it costs $200 and a Form 4 to get it to you. So it is pointless to do the Form 1 and pay the tax, then have to do a Form 4 and pay the tax again. It would be simpler to just have the manufacturer do what you want, then Form 4 it to you.
Jim
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