There are plenty of illegal basement developments in the city and they get bought and sold all the time. Your "friend" would be ill-advised to apply for a permit after the fact. There's no way an electrical or plumbing or HVAC inspection can be done after drywall is on. And if you do find an inspector who will pass something that he can't see, I'll be very surprised. Likely the only way you'll be able to accomplish that would be if the work was done by a reputable company. A company that they're constantly doing inspections for and always passing. Of course, companies like that handle the permits themselves.
If the work was done by some guy, however good he may be, it'll never pass inspection without visual access.
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