When the explosive offenses under 18 U.S.C. § 842 involve unregulated persons, the offense will often have concurrent criminal tax consequences under the National Firearms Act for the defendant(s). Pursuant to 26 U.S.C. § 5845(a)(8), the term "firearm" is defined to include "destructive devices." A destructive device, as defined in 26 U.S.C. § 5845(f)(1), includes "any explosive, incendiary, or poison gas (A) bomb, (B) grenade . . . ." Accordingly, violations may be charged under 26 U.S.C. § 5861.
Sections 842(m) and (n), relating to the manufacture, importation or possession of unmarked plastic explosives, are designated "Federal crime[s] of terrorism" if the offense is "calculated to influence or affect the conduct of government by intimidation or coercion, or to retaliate against government conduct . . . ." 18 U.S.C. § 2332b(g)(5). If such is present, the FBI is the primary Federal investigative agency. See 18 U.S.C. § 2332b(f).
[cited in USAM 9-63.900]