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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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        <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>
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          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>
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        <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>
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        <p class="MsoNormal"><o:p> </o:p></p>
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</pre>
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