Didn't spot this post earlier, but "Department of the Justice" is, as far as I know, a typographical error. The Department of Justice is correct.

With respect to the SBR lower, unless you have Noveske Rifleworks build up the lower and register it as a factory SBR, you will indeed be required to engrave it as the manufacturer. The engraving required by law in this case is not "SBR," but rather the name of the individual (or trust), city and state of the manufacturer. There are specific requirements not only for the information required, but also the location and depth of the engraving, so be sure to do your research before proceeding. In all cases, my advice would be to have this professionally done by someone who is familiar with the law.

AC