That's the part that people can't seem to grasp. Remove the short barrel, no longer an SBR. A lower itself cannot be anything in this case.
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The issue is that ATF inspectors are holding FFLs to a different standard, and issuing demerits for not removing the lower from the NFA registry prior to transfer.
This IS happening, right now, and the alteration of the Q/A on the ATF website is aiding the auditors in their efforts.
That doesn't make sense since they have to abide by federal law. Not mention NFA Branch which has also put out letters stating that once a barrel has been removed, and replaced with a 16" barrel it is no longer an SBR.
Page 21 specifically states for example that removing a short barrel from a shotgun removes it from NFA purview because it has no barrel.
https://www.atf.gov/firearms/docs/at...ter-2/download