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IRS Revenue Procedure 2016-15 provides that the REAC protocol is among the inspection protocols that satisfy both Section 1.42-5(d) and the physical inspection requirements of Section 1.42-5T(c)(2)(ii) and (iii). According to Revenue Procedure 2016-15, one of the qualifications for an inspection to be considered as being performed under the REAC protocol is if the inspection is performed by HUD REAC inspectors (or inspectors certified by HUD).
