One of the officers I work with has a Remington 870 that he had cut down to 14 inches. For many years it was his entry weapon - he was on SWAT. He had the work done by a professional gunsmith and he had to pay the Federal tax on it. There was a lot of paperwork and it took a few months for him to get the approval. He no longer carries it, but he still owns it - legally. Whatever one's grievances with the Federal government it's better not to screw with the Federal firearms codes.
Those codes have teeth and the Federal prosecutors will file. I've seen a few truely bad people go to prison on Federal firearms violations. In one memorable case the badguy in question had beaten several cases over the years, but he couldn't get out of the Federal firearm case. Now that's been my experience. Others might have a different story to tell. Just FYI.
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