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Remington R81230: Small in size but with huge home defense capability, the Model 870 TAC-14 delivers devastating, threat-stopping power to protect your home and family. Featuring legendary Model 870 reliability, a Raptor pistol grip, and Magpul M-Lock forend, it is powerful personal protection at its absolute shortest and finest. Featuring a 14" barrel with a 3" chamber this shotgun can handle 2 3/4" shells as well as 3" Magnum loads. The barrel is a smooth bore and not threaded for chokes with a bead sight for quick target acquisition. The overall length is greater than 26" and does not feature a stock so in the eyes of the ATF this is just a 12 gauge firearm and therefore not making it an NFA item. No tax stamp is needed here. An excellent home defense gun.