For further details on how to read or respond to these notices, you can consult the IRS guide on Revenue Agent Reports .
: The changes in an RAR are typically proposed , not final, until the audit process is officially closed or a settlement is reached. 46053.rar
The identifier likely refers to a Revenue Agent's Report (RAR) generated by the IRS, specifically involving Form 4605 , which is used for examination changes related to partnerships, fiduciaries, and S-corporations . For further details on how to read or
: Once finalized, these changes are reflected in your account transcript, which combines your original return information with subsequent adjustments. : Once finalized, these changes are reflected in
: Outlines changes to items of income, credits, and deductions.
: Lists any assessed penalties, such as for negligence or failure to file on time, and calculated interest.
: If you agree with the findings, you sign the report (often Form 4549 for individuals or the relevant portion of Form 4605 for entities) to close the case. If you disagree, you have the right to a formal protest through the IRS Office of Appeals .