So a customer comes in the other day (20 Apr 2012) and wanted to let me know what a specialists informed him about engraving for a Form 1 SBR. He called the NFA branch after calling two other local ATF branches, and was informed by a "specialists" that he only needed to have the upper receiver engraved because that was the part that made the rifle into a SBR. The customer informed him that he was told the lower and he was just asking what to have engraved on it. But the "specialist" said he was told wrong, and the lower needed nothing done to it. WOW!!! I hope this is not correct, if so we have been doing this wrong for a long time.