Benelli M2 Will Not Fire

[Quackattacker]

Brand new straight out of the box Benelli M2 20 guage.  Took it to the range and will not fire.  I took it apart, checked all the components and they look fine.  Firing pin and spring in place.  When I take the barrel off and cock and release the carrier, I pulled the trigger and did not see the firing pin extrude out of the carrier bolt.  Any ideas?

[Kaiser]

When you pull the trigger, does the hammer fall?

[StrangerDanger]

Any gap between the barrel and the receiver?

[SingleMalt]

You aren't easing the bolt forward are you?  It might not be going into battery.  You can see the difference in the position of the extractor when the bolt properly rotates into place.