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I am removing all the in-wall circuits in my garage and changing to surface circuits.
I want to delete all outlets, switches, & light fixtures.
I want to patch drywall over the old boxes.

I understand that it is against code to do that with live circuits, they must have an access. But for a de-energized wire is it OK to just cut it off and patch the hole? On the breaker side of the wires I would remove from panel and cut them as short as possible so it would be real impractical to reconnect to the subpanel.

Thanks for any help!
 

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This is common practice when knob and tube is upgraded, and it should be fine with romex.

The new wiring will likely have to be done to current code of course, most notably meaning GFCI.
 
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