I think the ATF, Treasury, and Customs would differ with your opinion.
I practiced tax law for 35 years. Some might even say I came close to getting it right before I retired. At least most of them paid my bills in a more or less timely manner. While 98% of my cases were with the IRS, I handled one case involving the ATF and 3 or 4 Customs disputes
Well, they have to have a statute or regulation that would support the opinion that you think they would offer. The United States Code is on line, searchable. So is the Code of Federal Regulations. Go find the section that would support that view. I will gladly look at it. I am waiting.