Now, a few weeks later, those groups have nearly all sorted into two coalitions, and they've both filed suit. One coalition, led by Gun Owners of America (GOA), filed in the Fifth Circuit. Another, led by the National Rifle Association (NRA), filed in the Eighth Circuit.

To analyze the arguments of each case, we've got independent gun-rights lawyer Matt Larosiere on the show. He's brought both tax power and Second Amendment challenges against the NFA before. So, he has direct experience with the claims at issue in both cases.

Larosiere said he is on board with the logic behind the GOA and NRA lawsuits, but he argued they face a difficult climb to achieve their goals. He said tax challenges are more complex than most people imagine, and it can be difficult for Second Amendment attorneys to navigate the waters of a successful pleading. He said the Second Amendment claim in the NRA case may have an easier path, but noted it wasn't a new tactic and has failed in the past.

Special Guest: Matt Larosiere.