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Junction box accessibility

If the wires have been abandoned and cut off somewhere so they do not go back to a panel or something where they might be hooked up again, I would treat the j-box as any other abandoned wiring. No access required. Drywall over it for all I care.

Nothing in the code requires the removal of abandoned wiring, junction boxes, or electrical equipment.

Further, I will direct attention to item three of 90.2(C) - the scope of the NEC only applies to installations of conductors and equipment that connect to the supply of electricity. If an installation is no longer connected to a supply of electricity, the NEC does not apply.
 
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Further, I will direct attention to item three of 90.2(C) - the scope of the NEC only applies to installations of conductors and equipment that connect to the supply of electricity. If an installation is no longer connected to a supply of electricity, the NEC does not apply.
If disconnected wiring is not subject to the NEC then we should not be concerned with inspecting wiring prior to being connected to the supply as the NEC does not apply unless the supply is connected.
 
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