Revenue Agent’s Report (RAR)

The Revenue Agent’s Report (RAR) is a detailed document that describes an IRS examiner’s audit findings and states the amount of deficiency or refund the agent finds the taxpayer to owe or be owed, respectively.1 Taxpayers have the right to disagree with a revenue agent’s report and can choose to fight the agent’s findings through a formal protest to the IRS Office of Appeals division by appealing to the U.S. Tax Court, or by paying the new assessment but then suing for a refund.2