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Someone I know is hopefuly getting a tax stamp approved for one of these:
http://serbu.com/shorty.htm
The SUPER-SHORTY is based on a Mossberg Maverick (also available on 500 or Remington 870 at additional cost) 12-gauge shotgun which came from the factory with a pistol grip. Because of this, the SUPER-SHORTY is considered an AOW (Any Other Weapon) and can be transferred with a $5 stamp! The gun holds two 2-3/4" or 3" shells in the magazine, plus one in the chamber. The 16.5" overall length, 6.5" barrel and spring-locked foregrip, which pivots out of the way when not in use, make for a very compact package. As far as we know, this is the shortest 12-gauge pump shotgun available. All parts for the SUPER-SHORTY are made in-house on our own CNC machinery using materials ideally suited to the task. All welds are done by the TIG process, and the manganese phosphate finish is MIL-spec. The SUPER-SHORTY is currently being used by various law enforcement agencies and military units worldwide. If you like the idea of concealed carry with a 12-gauge, or like a lot of "bang" in a small package, or just want the most compact breaching weapon available, then this is the gun for you. You won't find a better made AOW pump shotgun than the SUPER-SHORTY! Price: $675. Deluxe version (shown) with front sight and sling swivels: $725. There is a $100 processing fee due on cancelled orders due to the lengthy paperwork process involved. (Note: The SUPER-SHORTY is registered per the National Firearms Act of 1934. Please read the section on our home page on how to buy an NFA weapon from us).[/img]


http://serbu.com/shorty.htm
The SUPER-SHORTY is based on a Mossberg Maverick (also available on 500 or Remington 870 at additional cost) 12-gauge shotgun which came from the factory with a pistol grip. Because of this, the SUPER-SHORTY is considered an AOW (Any Other Weapon) and can be transferred with a $5 stamp! The gun holds two 2-3/4" or 3" shells in the magazine, plus one in the chamber. The 16.5" overall length, 6.5" barrel and spring-locked foregrip, which pivots out of the way when not in use, make for a very compact package. As far as we know, this is the shortest 12-gauge pump shotgun available. All parts for the SUPER-SHORTY are made in-house on our own CNC machinery using materials ideally suited to the task. All welds are done by the TIG process, and the manganese phosphate finish is MIL-spec. The SUPER-SHORTY is currently being used by various law enforcement agencies and military units worldwide. If you like the idea of concealed carry with a 12-gauge, or like a lot of "bang" in a small package, or just want the most compact breaching weapon available, then this is the gun for you. You won't find a better made AOW pump shotgun than the SUPER-SHORTY! Price: $675. Deluxe version (shown) with front sight and sling swivels: $725. There is a $100 processing fee due on cancelled orders due to the lengthy paperwork process involved. (Note: The SUPER-SHORTY is registered per the National Firearms Act of 1934. Please read the section on our home page on how to buy an NFA weapon from us).[/img]