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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https://www.forbes.com/sites/robertwood/2019/01/14/irs-has-4500-guns-5-million-rounds-ammunition-paying-taxes/?sh=7e09517b1f9e