Unfortunately I do not have a tax attorney, nor time or money to engage one.
Here is the issue. It is my understanding that until something is inspected, you are not allowed to power it on or use it. We could physically do it, but not legally. It all hinges on whether an inspection is a necessary part of being placed into service.
There have been project delays, and it has to be finished by the 31st. With the holidays it is not likely we can get it inspected (install is scheduled for the 18-19th) by then. So it's taking a $15K risk on one word!
Why the heck is the IRS not required to be clear about what they want?
