Is 26 U.S.C. § 5861(d) a valid exercise of Congress's power to tax?

QUESTION PRESENTED The prohibition against individual possession of unregistered NFA firearms and their component parts by otherwise law-abiding citizens exceeds the scope of Congress’s power under the commerce clause. Moreover, because the penalty for possessing an unregistered NFA firearm or its component parts is potentially punished by up to 10 years in prison and a $10,000 fine, its enactment was beyond the scope of Congress’s power to tax. Thus, the question presented is: Is 26 U.S.C. § 5861(d) a valid exercise of Congress’s power to tax? ( ( ii