Correct me if I'm wrong but if you get the tax stamp dont you have to grant access to for them to search your home any time they want?
If you are a class III FFL or SOT then for sure. Private citizens that own NFA weapons the law says no but ATF seems to have ways around it. Here is a quote:
NFA WEAPONS AND THE 4TH AMENDMENT
As to surrendering your 4th amendment (search and seizure)
rights, this is definitely true when one gets a Federal Firearms
License. The law allows the ATF to inspect your records and
inventory once every 12 months without any cause, and at any
point during the course of a bona fide criminal investigation (18
USC sec. 923(g)). They may inspect without warning during
business hours. The only modification of the above pertains to
the C&R FFL (type 03) where ATF must schedule the inspection,
(C&R FFL holders do not have business hours) and they must have
the inspection at their office nearest the C&R FFL holders
premises, if the holder so requests. ATF may look around the
licensed premises for other weapons not on your records. This
means they take the position that if your licensed premises are
your home they may search it, as part of the annual compliance
inspection. The constitutionality of the warrantless
"administrative search" of licensees provided for in the Gun
Control Act has been upheld by the US Supreme Court, see U.S. v.
Biswell, 406 U.S. 311 (1972). Biswell was partially overturned
by Congress by 1986 changes to the requirements for a warrant
under the GCA, but the administrative search provisions remain.
In addition, if one is also a SOT, ATF claims to have the
right to enter onto your business premises, during business
hours, to verify compliance with the NFA. Their regulation to
that effect is found at 27 CFR sec. 179.22. The regulation is
apparently based upon 26 USC sec. 7606:
7606. Entry of premises for examination of taxable
(a) Entry during day.
The Secretary may enter, in the daytime, any building
or place where any articles or objects subject to tax are
made, produced, or kept, so far as it may be necessary for
the purpose of examining said articles or objects.
(b) Entry at night.
When such premises are open at night, the Secretary may
enter them while so open, in the performance of his official
For penalty for refusal to permit entry or examination, see
As 26 USC sec. 7342 provides for the penalty for a refusal to
permit entry under section 7606 it is worth a look:
7342. Penalty for refusal to permit entry or examination.
Any owner of any building or place, or person having the
agency or superintendence of the same, who refuses to admit
any officer or employee of the Treasury Department acting
under the authority of section 7606 (relating to entry of
premises for examination of taxable articles) or refuses to
permit him to examine such article or articles, shall, for
every such refusal, forfeit $500.
They claims this right extends to examining your business
records, and firearms. This would only apply to your NFA
firearms, although they could presumably examine other guns to
make sure they were not NFA firearms, and subject to the law.
This is not subject to the controls found in the GCA, noted
above, as the legal basis for the search is not found there.
So they could claim a right to do this sort of search once a
month, or once a week. I am not aware of any current abuse of
the authority under this section. While the regulation made by
ATF only applies this authority to SOT's, the statute itself is
not so limited. At least one court case has suggested this
power is available to search an FFL holder who is not an SOT.
(U.S. v. Palmer, 435 F.2d 653 (1st Cir. 1970)).
As to one who is neither a FFL nor SOT, but only owns
weapons regulated under the National Firearms Act, the law seems
clear, but practice is a little murky. ATF may only compel you
to show an agent upon request the registration paperwork, that
is the Form 1, 2, 3, 4, 5 or whatever else might have been used
to register the weapon. See 26 USC sec. 5841(e). They do not
have any right to compel you to show them the weapon. However
they apparently (I have no first hand knowledge) take the
position that they can compel one to show ATF the weapon upon
request, even if the owner has no FFL. As always the Fourth
amendment applies, and ATF may not enter your home or other place
of storage of the NFA weapon, nor seize the weapon, without a
warrant, or without falling under an exception the Supreme Court
has created to the operation of the Fourth amendment. They
should also need a warrant to compel a non-FFL holder to show
them the weapon, and I would insist upon that, myself
Web site source: http://www.recguns.com/Sources/IIF1.html