would it be irony if you didn’t pay your $200 tax for a short-barreled shotgun and the IRS came to collect... with a short -barreled shotgun?
An earlier post states that a less than 18” shotgun barrel requires only a five dollar tax stamp. However, it registers the gun and puts the owner on a special “all other weapons” list at the BATFE.
An 18” bbl on my 870 with a Pachmayr pistol grip works just fine for me and is legal with no additional paperwork.