Not a destructive device. It would only be so if it were over half inch bore and had no sporting purpose; many states allow twelve guage slug hunting. The main issue here is whether the bore is rifled. I'd agree with the agent that your gun is legally a rifle and not a shotgun. That being said, I'd get that opinion in writing and keep several copies. This would be a good chance to use a fed's ego to your advantage, "Mr ATF agent, can you send me your expert legal opinion in writing so if anyone who doesn't know the law as well as you do..... I modified the barrel under your agency's authority." Personally, I'd leave the barrel at 18in; I don't see 2in making enough difference to bother with and most slug ammo is made for a 20 some inch barrel anyway.
Not a legal opinion, just my personal thoughts, I'm not a lawyer.
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