`# nocov` not handled with function in a function

As shown here: https://app.codecov.io/gh/billdenney/pknca/pull/366/blob/R/dplyr.R#L31

We have created a function-in-a-function where the `function()` and final `}` have `# nocov` (based on prior discussion in #387), but the lines still show as not covered though I think they should not be counted.

Is there a way to either show these lines as covered or omit them from counting?