The basic answer is yes. Just don't make any parts before you get the tax stamp. I believe it's only the baffles that BATFE are concerned with, but why take chances.
You also need to check into State and local laws however. I know suppressors are legal to own in NM, beyond that...
Good source of info on suppressors for ARs: http://www.ar15.com/forums/forum.html?b=6&f=20


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