On May 15, 9:19*am, sid wrote:
While finishing my basement, Can I place electrical boxes where I
might want to place receptacles in the future ? *Leave the cutout to
the surface and "empty" conduit over to a live box. Then cover the
opening with tape, mud and paint.

In the future, If I ever want to place a receptacle there, just break
the tape with a utility knife and push wire back to the live box and
terminate.

Is there anything wrong with this ?

Like others said, mud it normally and put on a blank cover wall
plate. You dont want to "bury" the box.