You can, but I would not unless you are certain of a significant upside in the investment you are making. The benefit of investing in an Opportunity Zone is so that there is no recognition of capital gain. That isn't a concern with an SDIRA, where the capital gain is not taxed. Further, an SDIRA is subject to UBTI/unrelated debt finance income taxation whereby the IRA actually files a Trust return and pays tax to the extent there is any debt/leverage used in the deal and there is profit after annual depreciation.
