Cindy;
No you can not use the tap rule in this situation. To minimize voltage drop, sometimes no.12 conductors are used for long 'homeruns' even tho the bc is rated only 15 amps.
210-3, which states where conductors of higher ampacity are used for any reason, the ampere rating or setting of the specified overcurrent device shall determine the circuit rating.
Pig-tails on receptacles less than that of the branch circuit must be capable of carring 20 amps because they are an extension of the branch circuit. See 210-24 is a summary of branch-circuit requirements.
Amp-man;
What are WAGO s ? and who makes them ?
