I wonder just who they're buying it for (if the plan is to distribute it) or if they're storing it to create a shortage. Weaponized IRS has just taken on a new meaning. I don't know about the legalities of this, but it seems like a rather suspicious purchase for a tax collecting organization.
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Check this out - from November 2021 (info, I believe, from 2019).
https://townhall.com/tipsheet/katiepavlich/2021/11/17/how-many-guns-do-irs-agents-have-n2599189