Is there any basis in the USC for the existence of the ATF?
none
None.
It's actually a relic, a holdover from prohibition which you'd think was repealed by Amendment XXI, but apparently case-law trumps constitutional law.
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The ATF has since then far outreached their original charter IMO. Further, their “rulings” are tantamount to creation of laws which is the purview of congress.
IIRC, the ATF snuck into being as a tariff organization (whose collection is mentioned in the USC).
The ATF has since then far outreached their original charter IMO. Further, their “rulings” are tantamount to creation of laws which is the purview of congress.