Man or man. Some folks like to take something and make it complicated.
Here is a true story. As I said in a previous post, I only had this problem one time.
I received some guns from another dealer that was part of an inheritance for a fellow in Houston. He failed the background check. Went I told him I could give him the guns he was very unhappy. Of course he said they were his and he owned them because his uncle left him these guns. Since I never had anything like this happen, I called ATF and asked them what I needed to do.
They said two choices, return them to the original shipper where the guns came from or sell them for the guy and give him the money.
John Boyd