Originally Posted by EBR Works
I spoke with the ATF directly last month and discussed this. Their response was that modifying a 50+ year old firearm to SBR/SBS removes it's C&R status and is manufacturing a "new" firearm.
Correct, it removes the C&R status as far as the feds are concerned. The feds do not care if a shotgun is C&R, not C&R, or built as an SBS from the start. They only want your $200. An SBS is not illegal on the federal level.