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What 870 said is fully correct. The receiver for 2 3/4 inch shells is dedicated to this shorter shell only. If you compare the shorter receiver right next to a 20 or 12 gauge receiver for the 3 inch magnum shell, there's about a 3/8s difference in the length of both receivers.
Of course the reverse is possible. A magnum length receiver most often, can easily accept a 2 3/4 inch only barrel. But if you ream a shorter barrel and fire a 3 inch magnum shell, it with the shorter receiver, it will be unable to eject it from the action. Certainly a most expensive and cumbersome single shot shotgun! Will require complete teardown just to clear it.
Cheers