Final answer:
The smallest size of copper THWN wire allowed for this tap is 4/0 (400 kcmil).
Step-by-step explanation:
The National Electrical Code (NEC) specifies the minimum size of wires allowed for different applications. In this case, we have a parallel 3-phase set of 500 kcmil THWN copper feeders protected by an 800-ampere overcurrent device. The tap wires will be 20 ft long and terminated in a single circuit breaker.
According to the NEC, the tap conductors must have an ampacity not less than the calculated load. Since the feeder is protected by an 800-ampere overcurrent device, the smallest size of copper THWN wire allowed for this tap would be 4/0 (400 kcmil).