Per NEC 314.20, in walls or ceilings constructed of combustible material (such as wood paneling), electrical boxes must be installed:
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A
Set back no more than 1/4 inch from the finished surface
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B
Set back no more than 1/2 inch from the finished surface
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C
Flush with or projecting from the finished surface
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D
Recessed at least 1/4 inch to allow for cover plate seating