Nope. Unless they have come out with something new. The atf has clarified multiple times that that if the firearm has the manufacturer and a serial number, you are good unless you sell it. I.E. if you form 1 a Noveske N4 lower, that has the information on it that the atf cares about and the info that identifies the firearm.
Not exactly correct. I see why the thought, but, said "requirement" is listed under the definitions and instrustions section of completing the form 1. It's general atf confusion. That statement applies to 80% and the like when completing a new firearm altogether.
From what I understand, the gun in question isn't an NFA item until it has been put into an NFA configuration. I think, and take this with a grain of salt, that even if you have the tax stamp approved that until you put it into the appropriate configuration to "make" it into an NFA item that it is still just a rifle/shotgun/pistol/firearm until that point. After all, the tax stamp isn't what "makes" it an NFA item but rather gives you permission to make it. That's just what I've hard though, so put as much merit into that as you would anything else you hear a stranger on the internet say.
I'm pretty sure that's the case. However, I would guess that you could send a gun off, as in outside of your immediate possession, to be engraved after having an approved tax stamp but before ever having actually put it into the NFA item configuration. That's just my guess though. I think a lot of people get the gun engraved while waiting for approval which would make this a non-issue.
