NFA Unconstitutional: Jensen v. ATF Ends 91-Year Gun Tax

NFA’s Unconstitutionality Traced to Prohibition: A History of Deceptive Gun Control

The NFA’s story begins in the shadowed alleys of 1930s America, where bootleggers and mobsters wielded machine guns like Al Capone’s infamous Thompson submachine guns during the 1929 St. Valentine’s Day Massacre. Seven men gunned down in cold blood ignited public fury, pressuring Congress to act without directly assaulting the Second Amendment.

Enter the workaround: On June 26, 1934, President Franklin D. Roosevelt signed the National Firearms Act, imposing a prohibitive $200 transfer tax—equivalent to about $4,500 in today’s dollars—on “gangster weapons” including short-barreled rifles (SBRs), short-barreled shotguns (SBSs), suppressors (derisively called “silencers”), machine guns, and destructive devices. Registration was pitched as a mere tax-collection tool, but it was always about control.

Surprisingly, the NRA endorsed early drafts, viewing it as a narrow anti-crime measure. The Supreme Court upheld it in United States v. Miller (1939), ruling it targeted arms not “typically possessed by law-abiding citizens for lawful purposes.” But that era’s collective rights theory has since been demolished by District of Columbia v. Heller (2008) and McDonald v. Chicago (2010), affirming individual rights to self-defense arms.

Over decades, the NFA ballooned into a regulatory monster. By the 1960s, amid rising crime fears, it expanded under the Gun Control Act of 1968. Today, over 3.5 million NFA items are registered, with wait times stretching 26-91 days and fees still biting despite OBBBA relief. This evolution reveals the NFA unconstitutional at its core: a perpetual infringement dressed as fiscal policy.

“The NFA was never about revenue—it was a backdoor to disarmament, now laid bare as unconstitutional.” – Legal scholars post-Bruen analysis

Why the NFA is Unconstitutional: Bruen’s Historical Test Exposes Flaws

The Supreme Court’s 2022 New York State Rifle & Pistol Association v. Bruen decision revolutionized Second Amendment jurisprudence, discarding subjective “balancing tests” for a rigorous historical tradition analogue. Gun laws must now echo regulations from 1791 (ratification) or 1868 (14th Amendment)—or they’re toast.

Applying Bruen to the NFA? It’s a mismatch. Suppressors, far from criminal tools, safeguard hearing for 40 million annual hunters and range users. SBRs provide compact home defense, akin to colonial pistols. No Founding-era evidence exists for taxing or registering such “bearable arms”—a fatal flaw rendering the NFA unconstitutional.

Pre-Bruen challenges faltered under intermediate scrutiny, but post-Bruen, courts have invalidated “may-issue” licensing and magazine bans in over 1,000 rulings. Legal experts predict the NFA’s demise: “It will likely not survive” this standard, as one Missouri Law Review article asserts, lacking any 18th-century tax on self-defense tools.

Compounding this, OBBBA (signed July 4, 2025) eliminated the $200 tax on suppressors, SBRs, SBSs, and any other weapons (AOWs), effective January 1, 2026. Without its taxing power pretext (Article I, Section 8), the registration regime is a naked Second Amendment assault. As FPC President Brandon Combs warns: “The illusion of legitimacy is shattered—control, not safety, was always the game.”

• No Historical Precedent: Bruen requires analogues; colonial laws taxed imports, not personal arms.
• Tax Facade Crumbles: OBBBA strips the revenue cover, exposing pure regulation.
• Individual Rights Ignored: Post-Heller, the NFA’s collective focus is obsolete.
• Broad Infringement: Delays and fees turn presumptive rights into privileges.

Jensen v. ATF: Proving NFA Unconstitutionality in a Multi-Front Legal Assault

The floodgates opened November 12, 2025, when Jensen v. ATF plaintiffs—Firearms Policy Coalition (FPC), Citizens Committee for the Right to Keep and Bear Arms (CCRKBA), Texas State Rifle Association (TSRA), and individuals like John Jensen—filed for summary judgment in U.S. District Court, Northern District of Texas (Amarillo Division). Attorneys from Cooper & Kirk and Cooper & Scully demand permanent injunctions against NFA enforcement on tax-free items.

CCRKBA Chairman Alan Gottlieb: “The time has come to eliminate these previously-taxed items from NFA regulation—their unconstitutionality is plain under Bruen.” This joins a barrage: Second Amendment Foundation (SAF) filed its motion the same day; NRA launched a parallel suit October 9, 2025; and Gun Owners of America (GOA) pressed summary judgment by November 6.

These cases argue the NFA exceeds Congress’s enumerated powers, violating both taxing authority and the Second Amendment. Meanwhile, ATF eases burdens via proposed Form 1 reforms: electronic signatures, fingerprints, and ditching CLEO notifications—halving processing time from 26-91 days. Public comments close December 1, 2025, at reginfo.gov.

For everyday Americans, the NFA unconstitutional burden means felony risks for DIY builds or family heirlooms. Hunters lose hearing protection; defenders face cumbersome long guns. Victory here restores normalcy.

Roadmap to Expose and End NFA Unconstitutionality: Timeline and Tactics

The NFA unconstitutional edifice won’t fall overnight, but coordinated strikes accelerate it. Here’s the battle plan:

1. District Court Verdict (Q1 2026): Judge Matthew Kacsmaryk (Amarillo)—a Trump appointee—could rule on summary judgment by March, potentially enjoining ATF on suppressors/SBRs.
2. Appeals Arena (Mid-2026): DOJ appeals to the 5th Circuit (pro-2A turf); expect oral arguments summer 2026, decision by fall.
3. SCOTUS Showdown (2027): Certiorari likely granted if split; arguments early 2027, ruling by June—mirroring Bruen’s pace.
4. Legislative Lifeline: Rep. Eric Burlison’s H.R. 335 (NFA Repeal Act), reintroduced January 2025, eyes budget riders for 2026 passage. GOA and NRA lobby fiercely.
5. Interim Wins: ATF Form 1 updates finalize Q1 2026; parallel suits like Peterson v. Barr (silencers) provide cover fire.

Beyond courts, public pressure mounts: Petitions garner 500K signatures; state AGs (TX, FL) file amicus briefs. Bruen’s ripple—striking AWBs and mag limits—paves the way. Experts forecast: Full deregulation by 2028 if momentum holds.

Your Role in the Fight: Submit ATF comments at reginfo.gov by Dec. 1. Join FPC’s Grassroots Army at JoinFPC.org. Donate to SAF/CCRKBA legal funds. Share this deep dive—amplify the call to bury the NFA unconstitutional relic once and for all.

Broader Implications of Declaring the NFA Unconstitutional: Reshaping Gun Rights

Dismantling the NFA unconstitutional framework isn’t just about paperwork—it’s a Second Amendment renaissance. Suppressors could drop to $200 from $900+; SBR builds become weekend projects, not federal ordeals. Law enforcement gains quieter tools; civilians, safer ranges.

Yet risks loom: If courts balk, Congress must act—or face electoral backlash. Post-Bruen, 20+ states have eased carry laws; NFA repeal could inspire national reciprocity. As one Fordham scholar notes, “Bruen’s history lens demands we confront gun laws’ evolution—or scrap the unfit.”