: An accompanying document that explains the specific reasons and legal basis for the changes made by the agent.
A "RAR" (Revenue Agent's Report) is a formal document issued by an IRS examiner following an audit. It details proposed adjustments to your tax return, including changes to income, credits, and deductions, and calculates the resulting taxes, penalties, and interest. Key Components of an IRS RAR
: This is the primary report showing exactly how your tax liability was recalculated.
: If the audit results in changes, the IRS sends a notice of final determination. You generally have 30 days to appeal these findings through the IRS Office of Appeals. Other Types of "RAR" Reports
Depending on your industry, "RAR" may refer to other professional reports: FedRAMP Moderate RAR Template