This is from another forum -
"Equipment closet that opens to the outdoors, breaker panel mounted standard height off floor, refrigerant lines running at floor level under panel. Inspector says the lines are blocking access to the panel. I can stand at the panel and the lines pass right over my toes. I don't see any access restriction here. Can someone point me to a code reference where panel access is covered? "

If the panel was surface mounted and there was no j-box/LB under the panel, could the wall below the panel be furred out the depth of the panel, thus covering the A/C lines?

110-26 was replied by another poster, but I was just wondering about rectifing the violation, if the lines couldn't be moved.

[This message has been edited by stamcon (edited 05-14-2003).]

110.26(A)(3) requires the working space to extend upward from the floor.
Your solution seems to protect the AC lines, but if the wall was furred out below the panel only, someone could still cite the above NEC reference. I would ask the AHJ first.
Could you box the panel in completely, making it flush?

The installation is in violation of 110.26(F)(1)(a). It is a dedicated equipment space violation, not a work space violation.
Don