Built at the intersection of real estate, tax, and engineering.
Most cost segregation firms enter the market from the accounting or engineering side. We enter from the real estate relationship side — which is where the clients actually are. That origination advantage, combined with rigorous methodology and CPA-backed delivery, is what makes The Basis Variance Firm different.
Managing Principal
Jahn Qazi
Real Estate Professional & Cost Segregation Specialist
Active real estate professional with deep relationships across the investor, developer, and commercial property owner community. Manages every engagement from client origination through final delivery — serving as project manager, engineering analyst, and primary client contact throughout the study process.
Real EstateCost SegregationProject Management
Accounting Department
Tax Professionals
Licensed CPAs & Enrolled Agents
Every completed cost segregation study is reviewed by a licensed tax professional — either a Certified Public Accountant (CPA) or an IRS-credentialed Enrolled Agent — prior to delivery. This review confirms tax accuracy, IRS compliance, and implementation readiness, including bonus depreciation eligibility and Form 3115 requirements for look-back studies. A Tax Review Acknowledgment accompanies every delivered packet.
CPA LicensedTax StrategyIRS Compliance
Engineering Panel
Licensed Professional Engineers
PE-Sealed Engineering Analysis
Every cost segregation study requires engineering-based component analysis performed by a licensed Professional Engineer. Our PE panel provides on-site inspection, quantity takeoffs, and RSMeans cost allocation — delivering the engineering foundation that makes our studies IRS-defensible. The PE seal affixed to each study is what elevates it above a desktop estimate and positions it to withstand audit scrutiny.
Virginia PE LicensedIRS ATG MethodologyE&O $1M / $2M
Field Inspection Panel
Licensed Trade Contractors
DPOR-Licensed · Observation & Documentation
Trade-specific field inspection is what separates a defensible cost segregation study from a desktop estimate. Our Virginia DPOR-licensed contractor panel provides hands-on component observation, measurement, and documentation across all relevant trades. Their signed Technical Inspection Reports are included in every delivered study and available for IRS audit defense.
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The Opportunity Visualized
Depreciation acceleration — the gap is the value.
Without cost segregation, your entire building depreciates evenly over 39 years. With it, a significant portion is reclassified into 5, 7, and 15-year classes — generating the bulk of your deductions in the first few years when they are worth the most.
With Cost Segregation
Standard 39-Year
Our Philosophy
Quality over volume.
We do not chase volume. We do not cut corners on site inspections. We do not deliver a study with a non-zero basis variance. We do not sign work we cannot defend under audit.
Every engagement is treated as if the IRS examiner is already assigned. That is not paranoia — it is the standard that every legitimate cost segregation study should be held to, and it is what protects you when it matters.
100%
of studies include physical site inspection. No exceptions.
$0
Cost basis variance tolerance. Every study reconciles to zero before delivery.
7 yrs
All workpapers, photos, and source documents retained for audit defense.