While the IRS does not mandate a physical site visit, the IRS cost segregation audit technique guide (ATG) does suggest conducting “field inspections.”It’s important to note that the ATG is not an official IRS document.It serves as a guide and cannot be used, cited, or relied upon as an authoritative source.However, the recommendations in the ATG are worth considering.According to the guide: “A field inspection is recommended to document the physical details of the building, type of construction, materials used for construction, the assets contained in the building, the size and types of building systems, and any land improvements that were included in the purchase of the property and the condition of that property at the time of purchase.”So while the IRS does not require a site visit for cost segregation studies, following the guidance from the cost segregation audit technique guide can be beneficial.There's this thing called Hierarchy of Tax Authority that CPAs and Tax Attorney's reference.Let's not get too carried away with comments like, It serves as a guide and cannot be used, cited, or relied upon as an authoritative source....

Does that impact any advice you'd give?

We often give advice and never learn the end result.

Quote from @Rocky Gibson: Hi -Hoping to get some advice and/or connect with a potential lender for my scenario.Currently I own a 37 Acre lot with 1 Duplex and 1 SFH.

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Thank you all so much for your advice, I am truly grateful for all this helpful guidance.

Stay safe, and if you need any local support or advice, I’m here for you!

I learned a lot. lol I just need to move forward so any advice would be appreciated!

That's great advice.

Readers should seek professional advice.