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No and I would seek legal advice before cutting down the barrel just to make sure I had my ducks in a row with the tax stamp
No do not cut it with the tax stamp! The reason that guns like the shockwave can get away without a Tax stamp is that they were never built with the stock or longer barrel so they were never shotguns but in you case this gun was sold to you as a shotgun so it would be required to have the tax stamp PRIOR to being turned into a SBS and will have to meet all legal requirements of a SBS
Matthew, it would not be legal without a Tax Stamp. It would have to have started life in the configuration you seek such as the Shockwave or Tac-14. You cannot alter without the Tax Stamp.
that should have been do not cut it with out the tax stamp The reason that guns like the shockwave can get away without a Tax stamp is that they were never built with the stock or longer barrel so they were never shotguns but in you case this gun was sold to you as a shotgun so it would be required to have the tax stamp PRIOR to being turned into a SBS and will have to meet all legal requirements of a SBS