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Lol, overseers, I like that. I'm not a lawyer and I know there are ways to circumvent the law. But I think if the gun came with a butt stock originally, this will be require a stamp and add a huge fine, (oops, I meant fee).
Per the ATF, a gun that was classified as a Shotgun when it was purchased can not be converted into a Firearm as the Shockwave is classified. Mossberg manufactures the Shockwave intending it to be a Firearm from the factory using a receiver that has never been classified as a shotgun. Converting a shotgun and reducing the barrel length below 18" or the overall length below 26" will constitute creation of an NFA item.