can ANYONE make a 16 ga rifled barrel

It might help to know what you have in mind. A maker like Long Hammock that specializes in muzzle loader barrels sells barrels up to .58 caliber and might be willing to go to 16 gauge (.662"?). But a 16 gauge rifle firing single ball fixed ammo will get into legal problems.

Jim
 
I could be wrong but wouldn't a 16 gauge rifled shotgun barrel automatically fall be exempt from an ATF tax stamp because of the firearms inherent sporting purpose?

I would assume you are wanting a rifled barrel for the purpose of hunting with it.
 
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