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12 gauge pistol? 12 gauge rifle? 1000001018.jpg
 
I would guess that the firearm in the OP , much like the Mossberg Shockwave ...Remington TAC 14 ...Mossberg 990 Aftershock...etc...
Would be considered a "Firearm"...as in "Pistol Grip Firearm"...according to the ATF.

That said...
I an't the ATF....or any sort of lawyer....so what do I know...? :D
Not that the ATF makes much sense of things...but that is a whole other topic.
Andy

Edit to add...
That forward hand grip may complicate matters...
Again...the ATF don't make a whole lotta sense about many things.
 
Last Edited:
Assuming smooth bore and started life like that, depending on length either an AOW or one of those PGO shotguns that are simply a "firearm". If it started life with a stock, SBS.
 

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