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Judge, depending on what code you're on-GFI's service recpt's are needed in any closet, crawl, attic, roof where the HVAC guy stuffed a furnace, or ac.
Where does it state that receptacles in an attic need GFCI protection?

George, e57's reference to the main section 210.52 (before the "A") is the most accurate reason why receptacles in cabinets are not considered in (A) or (C).

In addition, let me add this: 210.52(B) is very specific regarding what SA circuits can feed.

Look at the exceptions to (B)(2). If receptacles concealed by appliances or cabinets were acceptable, why would the exceptions mention them? The items you see in the exceptions would directly violate the rule if not excepted from it. [Linked Image]