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from my understanding when the irs reviews epact tax deductions they
a) audit the firm(s) claiming the deduction in full, not just the
epact claim, and b) hire qualified people (i.e. licensed engineers,
lighting people, etc) to review the supporting documentation models,
calcs, certification letter, site installed equipment measurements,
etc.<br>
<br>
my experience with banding the windows is that it can, depending on
your actual window orientation, give you a bit more percentage
saving. it can of course also take a way a bit of a percent if more
of your window space is moved to orientations where you have less
solar heat gain in a predominantly cooling climate, but living in a
predominantly cooling climate i've gained (and not just epact) and
extra percentage point or so when i have banded the windows.
probably works the same way for heating in a predominantly heating
environment but i haven't tried simulating that case.<br>
<br>
<br>
On 9/21/12 3:18 PM, Nick Caton wrote:
<blockquote
cite="mid:ECDF361A89E5FA479BE7E64C658B52050FCDF8EF@SANDBINC4.sbi.smithboucher.com"
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<div class="WordSection1">
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Rohini
& others:<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">I
have on occasion referenced more recent errata, addenda, and
versions of standards to justify practices without incident
under LEED and COE reviews for energy modeling. I think so
long as you are keeping a level playing field between your
proposed/baseline and not somehow regressing the model’s
degree of representation, you ought to be fine.<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">That
said, let me take this into a related tangent: who reviews
EPAcT models? Has anybody run into this yet? I find it
hard to suggest anything is “safe” considering….<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">To
my understanding, documentation for EPAcT deductions of any
sort remain in everyone’s filing cabinets until an audit
should occur. Such model(s) would therefore only be called
into question if the individual/company claiming the tax
deductions were audited. In such a case, would the IRS
engage an independent, 3<sup>rd</sup> party staff (i.e.
LEED’s reviewership) for reviews, or hire/train their own
internal branch? Would that review process incorporate a
comment/response opportunity to make amends if the reviewer
finds something they disagree with, or would the deduction
be simply rejected? What implications would that have for
those signing off on the EPAcT documentation?<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Such
questions and grey areas have kept me from pursuing EPAcT
modeling with any particular gusto… Has anyone run through
a review process, or otherwise know what procedures are or
will be in place for such audit scenarios?<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">~Nick<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><img
id="Picture_x0020_1"
src="cid:part1.08040200.03050105@gmail.com"
alt="cid:489575314@22072009-0ABB" height="37" width="119"></span><b><span
style="font-size:11.0pt;font-family:"Stylus
BT","sans-serif";color:#2D4D5E"><o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span
style="font-size:11.0pt;font-family:"Stylus
BT","sans-serif";color:#2D4D5E"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Stylus
BT","sans-serif";color:#2D4D5E">NICK CATON,
P.E.</span></b><b><span style="font-family:"Stylus
BT","sans-serif";color:#2D4D5E"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span
style="font-size:7.5pt;font-family:"Calibri","sans-serif";color:#CC9900">SENIOR
ENGINEER<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:7.5pt;font-family:"Calibri","sans-serif";color:#CC9900"><o:p> </o:p></span></p>
<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E">Smith
& Boucher Engineers</span><span
style="font-size:7.5pt;color:#CC9900"><o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E">25501
west valley parkway, suite 200<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E">olathe,
ks 66061<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E">direct
913.344.0036<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E">fax
913.345.0617<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><a
moz-do-not-send="true" href="www.smithboucher.com"
title="blocked::www.smithboucher.com"><span
style="font-size:10.0pt;color:blue">www.smithboucher.com</span></a></span><u><span
style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:blue">
</span></u><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<div style="border:none;border-top:solid #B5C4DF
1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span
style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span
style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">
<a class="moz-txt-link-abbreviated" href="mailto:equest-users-bounces@lists.onebuilding.org">equest-users-bounces@lists.onebuilding.org</a>
[<a class="moz-txt-link-freetext" href="mailto:equest-users-bounces@lists.onebuilding.org">mailto:equest-users-bounces@lists.onebuilding.org</a>]
<b>On Behalf Of </b>R B<br>
<b>Sent:</b> Tuesday, September 18, 2012 9:46 AM<br>
<b>To:</b> eQUEST Users List<br>
<b>Subject:</b> [Equest-users] Fwd: Epact model - windows
as horizontal band<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div>
<p class="MsoNormal">Did not hear anything from the Bldg-sim
list, so hopefully someone from the equest list can shed
some light.<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">Does anyone know if we have to
redistribute the windows in a horizontal band for Epact
modelling, or can addendum a on 90.1 2004 can be used to
ignore this requirement? I really don't want to spend time
changing windows in detailed mode if that can be avoided.
The models are already existing, so cannot use the wizard.
This is for just HVAC modelling (no envelope/lighting
changes).<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">Thanks<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">-Rohini<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<br>
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