It was co-published by the Gun Owners of America Foundation (Springfield, Virginia) and Legacy Communications (Franklin, Tennessee).

The main argument of the book is that the Bureau of Alcohol, Tobacco, and Firearms (ATF) agents' fear of prosecution for mishandling their botched raid on 28 February 1993 led Federal Bureau of Investigation tactical agents to destroy evidence later into the siege.

[1] Dean M. Kelley notes that work is published through the Gun Owners of America Foundation, an American gun rights organization, which might impact the interpretation of events (though, he acknowledges that it does not make the speculations untrue).

For example, Peter R. Quinones for The Libertarian Institute argued that the federal government sought to regulate gun rights of the Branch Davidians despite the original ATF affidavit citing legal issues only with David Koresh, leader of the Branch Davidians, not all the rest of them.

[3] Furthermore, according to United Press International, protestors in front of the White House handed out copies of Moore's book in 1997 on the anniversary (19 April) of the Waco siege's end and Oklahoma City bombing that was partially inspired by the siege.