We consider the problem of inferring a grammar describing the output of a functional program given a grammar describing its input. Solutions to this problem are helpful for detecting bugs or proving safety properties of functional programs and, several rewriting tools exist for solving this problem. However, known grammar inference techniques are not able to take evaluation strategies of the program into account. This yields very imprecise results when the evaluation strategy matters. In this work, we adapt the Tree Automata Completion algorithm to approximate accurately the set of terms reachable by rewriting under the innermost strategy. We prove that the proposed technique is sound and precise w.r.t. innermost rewriting. The proposed algorithm has been implemented in the Timbuk reachability tool. Experiments show that it noticeably improves the accuracy of static analysis for functional programs using the call-by-value evaluation strategy