Not long ago, we reviewed the Mossberg Shockwave 590, an usual shotgun because it manages to have a 14-inch barrel yet it doesn't require an NFA tax stamp. Through a quirk in the rules, since the Shockwave wasn't meant to be fired from the shoulder, it avoids regulation by the NFA.
But it’s not the only shotgun out there to take this approach to getting around an expensive and time-consuming tax stamp.
In the video above we see the the guys from IraqVeteran8888 testing out the Origin 12 SBV from FosTech. The configuration of this semi-auto shotgun falls into a category called PGO or Pistol Grip Only "firearms," much like the Shockwave
It has an overall length of 26-inches or more so it's not an AOW (any other weapon) and it's not designed to be fired from the shoulder. That thing that looks like a stock is actually a folding brace and the ATF has ruled that a brace, even if it can be used as a stock, doesn't count as a stock if it is not manufactured to be used as one.