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I'm sure that guy will be along to tell me how stupid I am regarding NFA regs but here's what I see regarding your ideas.
"The design would be to get a new single shot or double barrel receiver and attach a pistol grip to it. Then i would take a barrel and cut it down to 8-10 inches and put very shallow rifling in it. after the barrel has been rifled i would attach it to the receiver and that would be it.
i understand it is very close to an AOW but i was wondering if the slight rifling would remove the need for the tax stamp all together. "
Once the firearm is produced/built by the manufacturer, it is a shotgun. You can't change that regardless of what mods you make to it. I doubt you can just go out and buy an unnumbered action since that's pretty much required by ATF.
The AR type receiver is the only one I recall off hand that can go either way(long gun/handgun) dependent on the parts added.
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