Though I have seen it plenty of times I wondered if it is proper when upgrading electrical to cover white wires with electrical tape to make them black when connecting to breakers. If course they don’t want it to look like white wires are being connected where they shouldn’t be but should they be pigtailing to black wire instead of just covering the white wire with tape?
Permanent reidentification.
Personally I don’t think black tape is permanent, but apparently most AHJ’s are okay with it. However, pigtailing (IMHO) is a bit extreme.
Black/red tape is fine by me. I’ll be surprised if there’s a legitimate argument against that.
Cool!
Tape is commonly used in commercial applications to identify wires, but it’s not that common for residential work. I guess the sparky didn’t have a nice fat sharpie … 
Keep in mind that the ends of that wire need to be re-identified wherever it becomes visible (feed-thru/splice boxes, termination, etc.) … 
TidBits - Re-identifying the white wire in a cable like NM,AC and MC will allow simply taping BOTH ends to permanently re-identify ( 200.7©(1) ) but for those in Chicago and other areas that use conduit…remember you can NEVER use white as a ungrounded conductor…regardless of re-identifying it…Just a little tidbit for you…
The picture above shows a service panel. First four top breakers on left side are connected to white unidentified conductors. This practice is not allowed by current electrical practices. Evaluation and further correction by qualified electrician is recommended. Also, some of the stranded conductors are only partially held in the breaker connector. The wire could start overheating and eventually melt or cause fire. Correction by qualified electrician recommended.
Second picture shows service entrance conductors, they are size 2/0 aluminum (2 AL) and are rated for up to 110 AMP service.
Are the SEC’s #2 or #2/0? This is an 11 year old thread you couldn’t start a new one? 
Looks to me like he is still a novice Inspector learning how to post and ask questions .