Quote:Montana Attorney General Austin Knudsen spoke to Breitbart News Saturday morning and told us that armed IRS agents rolled into Great Falls’ Highwood Creek Outfitters Wednesday and seized dozens of boxes of ATF form 4473s, the background check form containing information on gun purchasers.

The agents hit the store prior to regular business hours, KRTV reported.

Store owner Tom Van Hoose said, “At 7:30, I came in and they pulled in behind me with 20 heavily armed agents.”

He said by the time all was said and done, the agents left him with about 30 minutes of time to do business so he lost virtually an entire business day.

Van Hoose believes his store is targeted because he sells guns the White House opposes: “I can only assume that it’s because of the style of weapons that we have and the press that’s so against them. The current administration seems to be hell-bent on getting those guns out of the hands of average Americans.”

The ATF form 4473 has a gun purchaser’s name, address, birthdate, state/city of birth, gender, social security number, and the serial number of any guns purchased in the store. The information is perfectly suited for use in a registry or registry database.

The danger of federal agents taking this information was not lost on AG Knudsen, who told Breitbart News, “I spoke with the shop owner who told me that 20 heavily armed IRS agents from multiple states in our region served a warrant before his business opened. They took dozens of boxes full of 4473s — more than a decade’s worth. This is extremely concerning because it seemingly exceeds the search warrant which limited the scope of the search to financial records. These aren’t financial records, they’re records of lawful firearm purchases. What the hell does the IRS need with 4473s? We know the ATF in Washington, DC is trying to scoop up as many of these purchase records as possible, and that’s what it looks like they’re trying to do here.”

Knudsen added, “There’s a clear and disturbing pattern developing of the Biden administration sending federal agents to harass American gun owners, shops, and manufacturers.”

He also noted that this harassment is happening while Biden is pushing to repeal the Protection of Lawful Commerce in Arms Act (PLCAA), thereby opening up gun makers to lawsuits over the illegal use of firearms.

Knudsen said, “Biden wants to repeal PLCAA so they can shut down gun companies and coerce states to implement ‘red flag’ laws so firearms can be seized without due process. Now, they’re sending federal agents door-to-door in my state to intimidate people. There’s no question about it, this is the most anti-gun administration in the nation’s history.”

Quote:Van Hoose believes his store is targeted because he sells guns the White House opposes:

Quote:We know the ATF in Washington, DC is trying to scoop up as many of these purchase records as possible, and that’s what it looks like they’re trying to do here.”

Double Naught Spy Wrote:If that is the case, then we will see this a virtually all gun stores. Otherwise, my guess is that there is some potentially dubious dealings from the store.

I am not sure what, if any, bearing this has on the deal, but the gun store is for sale.
https://www.bizbuysell.com/Business-Opportunity/Successful-gun-store-and-fully-equipped-approved-shooting-range/2022680/
https://commercial.century21.com/listing/205-9th-avenue-s-great-falls-mt-59405-REN021545722

montana Wrote:The Sixth Amendment guarantees the rights of criminal defendants, including the right to a public trial without unnecessary delay, the right to a lawyer, the right to an impartial jury, and the right to know who your accusers are and the nature of the charges and evidence against you.Obviously they never gave any reason other than they are investigating..Mean while whistle blowers in government agencies are ignored, fired or reprimanded..These are the actions of a banana republic, not a Constitutional Republic..

https://www.youtube.com/watch?v=NRaRL52DOIg

https://montanatalks.com/developing-story-irsatf-raid-on-great-falls-gun-store/

Quote:Tom Van Hoose has owned Highwood Creed Outfitters in Great Falls, Montana for 13 years. As he pulled into work Wednesday morning, twenty heavily armed Internal Revenue Service Criminal Investigation Division agents swarmed his store. He tells TTAG that the IRS agents, in full battle rattle, had been mustered from as far away as Denver and Idaho to serve a warrant for his financial records.

He told us the IRS claims that he has under-reported and failed to report millions of dollars of income. Mr. Van Hoose denied that categorically and told us that anyone who knows anything about the gun business knows there’s not a lot of extra revenue in running a retail gun store and range.

Highwood Creek Outfitters was closed down Wednesday while the agents rifled through his records. The IRS CID troops took ten hours to copy the information on his computers and download his point of sale software information. But what Van Hoose says really concerns him is the fact that in addition to his accounting and sales records, the agents confiscated 13 years of 4473 forms and copied his firearm acquisition and disposition book.

Anyone who’s ever completed a 4473 form knows there’s no revenue or financial data there. That form is a record of a firearm purchase transaction used to facilitate a NICS background check and potentially trace a gun’s ownership down the road if it’s used in a crime. Gun dealers are required to keep those forms for at least 20 years.

The question then is, why would the IRS want customer transaction information? Van Hoose tells us the 4473 forms were not included on the list of financial records specifically listed on the warrant the IRS agents served him during the raid. Yet they took them anyway.

Concerned about handing over his firearm transaction records, Van Hoose told me he called Kirk Nelson, the ATF Area Supervisor in Helena, Montana with whom he said he’s always had a good working relationship. Nelson initially told him he didn’t have to turn over the 4473 forms as they don’t contain financial information and weren’t listed on the warrant. But after some further discussion with the IRS agents on the scene, Nelson changed his tune and told Van Hoose to hand them over.

Mr. Van Hoose estimates that his store generates between 1500 and 2000 4473 forms a year, and that’s been pretty consistent — aside from the COVID gun sales boom — since he started the business 13 years ago. That means the Internal Revenue Service now has tens of thousands of gun sales records for Highwood Creek’s customers. And again, the IRS agents took them despite the warrant not listing 4473 forms as part of the records they were looking for.

I called the agent in charge of the investigation to ask about the 4473s and got a call back from the IRS’s Karen Gurgel, a Special Agent and Public Information Officer in Denver. All she would say is that the raid was part of IRS “official business” and that Mr. Van Hoose got a receipt for all of the records that were taken on Wednesday.

Van Hoose confirms the receipt he received for the confiscated records includes the 4473 forms.

As you can probably imagine, Mr. Van Hoose is concerned about his customers’ individual information being in the hands of a government agency and he’s gotten a number of elected officials involved in trying to get answers. That includes Montana Attorney General Austin Knudsen and Congressman Matt Rosendale who visited the store on Friday. Van Hoose is also attempting to enlist the help of Senator Steve Daines.

According to montanarightnow.com, Rep. Rosendale has written a letter to ATF Director Steven Dettelback and IRS Commissioner Daniel Werfel looking for answers.

“Under Director Dettelbach’s leadership of the ATF, a pattern of intimidation and harassment against hardworking Americans has emerged – Montanans will not tolerate these political witch hunts. I remind both Director Dettelbach and Commissioner Werfel that Congress has the power of the purse, and I will ensure that funding for these agencies is not weaponized against the American people,” Rosendale said in his letter.

Van Hoose had Highwood Creek Outfitters back up and running as usual on Thursday morning. He wants his customers to know that whatever prompted the IRS raid, he’s still very much in business.

He told us he intends to fight the IRS on this to recover his 4473s and he expects the legal bills to run into six figures. He’ll be establishing a GiveSendGo campaign to help raise funds to pay the attorneys. When that’s been established, we’ll add that information to this post for those who would like to help in the effort.

Double Naught Spy Wrote:The gun shop owner hasn't been charged with anything.

From the ATF...

ATF Inspections and Outcomes

Applicable Laws and Regulations: 18 U.S.C. § 923; 27 CFR § 478.23, 479.22

ATF may enter the premises and places of storage of any licensed manufacturer, licensed importer, licensed dealer, or licensed collector during business hours for the purposes of inspecting or examining the records, documents, ammunition and firearms and to ensure compliance with GCA recordkeeping requirements. Compliance inspections are conducted by ATF’s industry operations investigators (IOIs). Inspections are generally unannounced, occur during the licensee’s business hours, and may also include an inspection of off-site storage locations, if any. ATF is generally limited to the inspection of a licensee not more than once during any 12-month period. ATF, however, may contact a licensee at any time with respect to records maintained by the licensee that relate to a firearm involved in a criminal investigation. If a licensee refuses to comply by not letting the IOI enter the business premises or inspect their inventory and records, this conduct is considered a willful violation of the GCA and ATF will pursue revocation of the license. While the GCA does not define “willful,” Federal courts have held that a willful violation of the GCA’s regulations occurs when the FFL commits the violation with an intentional disregard of a known legal duty or with plain indifference to their legal obligations.

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Except for limited permit holders, any ATF officer may, without a warrant, enter during business hours the premises, including places of storage, of any licensee or permittee for the purpose of inspecting or examining any records or documents required to be kept by the law and regulations and any explosive materials kept or stored at the premises. For inspection purposes, "business hours" includes hours during which business is actually conducted, not just those hours stated on license or permit applications.

Any licensee or permittee who refuses to permit the inspection or examination is subject to having his or her license or permit revoked, as well as to denial of an application to renew the license or permit.

For limited permit holders, an ATF officer may inspect the places of storage for explosive materials of either an applicant for a limited permit or at the time of renewal of such permit, but in no event shall such inspection occur more than once every three years.

[18 U.S.C. 843(b)(4), 18 U.S.C. 843(f)]

Quote:It also doesn't look like he is selling the store as he says that he is going to fight it.

Quote:So all the ATF rules being quoted, are not applicable to this case.
Warrants are issued for "probable cause" that a crime has been committed.
So, formally charged, no. But that a charge is at least "probable," you betcha.

Quote:I don't see where selling the store has anything to do with whether or not he will fight this

Double Naught Spy Wrote:The gun shop owner hasn't been charged with anything.

From the ATF...

ATF Inspections and Outcomes

Applicable Laws and Regulations: 18 U.S.C. § 923; 27 CFR § 478.23, 479.22

ATF may enter the premises and places of storage of any licensed manufacturer, licensed importer, licensed dealer, or licensed collector during business hours for the purposes of inspecting or examining the records, documents, ammunition and firearms and to ensure compliance with GCA recordkeeping requirements. Compliance inspections are conducted by ATF’s industry operations investigators (IOIs). Inspections are generally unannounced, occur during the licensee’s business hours, and may also include an inspection of off-site storage locations, if any. ATF is generally limited to the inspection of a licensee not more than once during any 12-month period. ATF, however, may contact a licensee at any time with respect to records maintained by the licensee that relate to a firearm involved in a criminal investigation. If a licensee refuses to comply by not letting the IOI enter the business premises or inspect their inventory and records, this conduct is considered a willful violation of the GCA and ATF will pursue revocation of the license. While the GCA does not define “willful,” Federal courts have held that a willful violation of the GCA’s regulations occurs when the FFL commits the violation with an intentional disregard of a known legal duty or with plain indifference to their legal obligations.

------

Except for limited permit holders, any ATF officer may, without a warrant, enter during business hours the premises, including places of storage, of any licensee or permittee for the purpose of inspecting or examining any records or documents required to be kept by the law and regulations and any explosive materials kept or stored at the premises. For inspection purposes, "business hours" includes hours during which business is actually conducted, not just those hours stated on license or permit applications.

Any licensee or permittee who refuses to permit the inspection or examination is subject to having his or her license or permit revoked, as well as to denial of an application to renew the license or permit.

For limited permit holders, an ATF officer may inspect the places of storage for explosive materials of either an applicant for a limited permit or at the time of renewal of such permit, but in no event shall such inspection occur more than once every three years.

[18 U.S.C. 843(b)(4), 18 U.S.C. 843(f)]

Quote:In 1952, after a series of politically damaging incidents of tax evasion and bribery among its own employees, the Bureau of Internal Revenue was reorganized under a plan put forward by President Truman, with the approval of Congress. The reorganization decentralized many functions to new district offices which replaced the collector's offices. Civil service directors were appointed to replace the politically appointed collectors of the Bureau of Internal Revenue. Not long after, the bureau was renamed the Internal Revenue Service.[16]

Quote:The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.

Quote:Hunter had that plea deal arranged for him to avoid the focus on the bribery, treason, and money-laundering crimes he has been engaged in since 2014.