If you don't have them, of course you can't return them. Just tell the court that you don't have them. You should have an attorney to help you, if you're going through a divorce.
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As has already been stated here, you cannot return what you do not possess. You should submit a sworn statement (affidavit) to this effect into court (i.e. I do not possess these firearms and do not know where they are). An attorney should help you with this if you do not know how.
Perhaps of equal concern is the idea that firearms registered to you are no longer in your possession or control. If these weapons are subsequently used in a crime or other incident, you may find yourself under scrutiny. Bottom line: lost/stolen firearms should be reported. This report can also be used to demonstrate to the court that you do not have the weapons any longer. Again, in a case like this I would strongly recommend consulting with an attorney with whom you can discuss any circumstances that may put you at legal risk in this circumstance. Best of luck.
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