Whether you show an IOI records that are not required by the GCA, the NFA, or associated laws and regulations is completely up to you, and you should never feel obligated to disclose those records. More importantly, you should never feel that your refusal to provide non-required records to an ATF IOI may result in some kind of sanction or retaliation by ATF. The ATF can impose sanctions, up to and including termination, on employees who violate policy, procedure, or conduct requirements. IOIs are simply trying to complete their mandatory task of a 100 percent reconciliation of your inventory and records when they request commercial records. If you believe the IOI is making unreasonable demands, or if you believe the IOI is being anything less than fully professional, request the name and telephone number of the IOI’s area supervisor and contact that person immediately with your concerns. As a former director of industry operations (DIO) and ATF deputy assistant director, I can tell you the bureau takes such matters very seriously.