Amazing craftsmanship with just basic tools
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I would highly advise against this type of thing as a huge safety issue from more standpoints than I an count.
Cool video @wandrson,
Building guns is not wizardry, videos like this are very cool as that better inform you on how these systems work. If you can build it from scratch, odds are that you really know how it works. As for not being able count that sounds more like a personal problem on this @Axel_Ohmstede.
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https://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26-subtitleE-chap53.pdf
Be an exceptional idea for those interested to study the legal code established for the maker of a firearm. If you aren’t willing to comply with the law on this subject, I believe it best to scrap the idea entirely.
Sections 5822, 5841, 5842, 5843 and others apply and could be applied to DMS as the manufacturing site as well as the individual maker. I suspect DMS isn’t willing to have any part of such an activity or requirements or any legal fallout of same.
Again - I highly advise against this activity within the confines of DMS.
Thanks for posting a link siting your concern.
First, I’m not a lawyer and I haven’t stayed at a holiday inn express. 
But, I would point out that the section you are highlighting pertains to National Firearms Act (NFA) weapons. So if the weapon you manufactured would be a NFA weapon I would see you having to jump through these hoops. But, the Gun that @wandrson posted a video of making wouldn’t be an NFA weapon. Thus, these addition requirements wouldn’t be levied against him as an independent maker and owner of his product. Also, as long as a person didn’t want to sell or transfer ownership of a self made none NFA weapon, I don’t see a claim for requiring additional tax or registration. These are my opinions and as stated above, I’m not a lawyer nor am I giving legal advise to others. I’m just discussing my opinion on the IRS Act sited.
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Yes, this section deals with NFA weapons (machineguns, grenade launchers, etc.) and also issues involved in registering as a manufacturer of firearms for sale, none of which is applicable unless one is contemplating constructing a full-auto weapon or ‘destructive device’ or operating a firearms manufacturing business.
But otherwise anyone is free to build single shot or repeating firearms for their own personal use – no taxes or registration. The BATFE wants to see any such arm marked with the maker’s name and have a serial number affixed to the receiver/frame in permanent markings 0.003" or more in depth. Such firearms may not be sold to others. There are a number of DIY sites that detail the requirements, but in a nutshell, that’s it.