Further, the ATF was originally a TAXING agency. Once their duties were transferred over under the DoJ, they lost whatever legitimacy they may have once had when they were collecting and registering tax stamps.
Next to NASA and the EPA, they are the most corrupt and unConstitutional organ in the Federal system. Period.
The federal district court in the Miller case agrees with that conclusion. So did SCOTUS, in the 1939 Miller case, if the statute is applied to a firearm that "has some reasonable relationship to the preservation or efficiency of a well regulated militia ... [or] is any part of the ordinary military equipment or that its use could contribute to the common defense."
Subsequent court readings and interpretations of the Miller case (and an earlier precedent, Presser) show a remarkable degree of calm and deliberate judicial corruption.