The IRS agent auditing the return will not issue an RAR if the taxpayer owes no additional taxes.

Question

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Even if the taxpayer owes no additional taxes, an IRS agent may still issue an RAR (reporting changes proposed) if they identify errors or discrepancies in the return that need to be corrected. The purpose of an RAR is to inform the taxpayer of proposed changes to their return and provide an opportunity to dispute or agree with the changes before a final assessment is made.

The IRS Agent Auditing the Return Will Not Issue an RAR