An RAR contains a brief explanation of the proposed adjustments and lists the balance due or the overpayment.

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An RAR (Revenue Agent Report) is a report prepared by a revenue agent or auditor and submitted to the taxpayer at the conclusion of an examination. It contains a summary of the proposed adjustments to the taxpayer's return and specifies the tax balance due or the overpayment, if any.

An RAR Contains a Brief Explanation of the Proposed Adjustments