Revenue Agent's Report (RAR)

Income Tax Taxes Financial Terms Dictionary

Contents

The Revenue Agent’s Report (RAR) details the results and findings of the IRS audit, including calculations related to any tax debts that may be due along with penalty amounts.

Taxpayers can challenge RAR findings in tax court.
If the RAR is not challenged or remains in effect, delinquent taxpayers may be subject to increased fines or imprisonment if they do not resolve their tax situation.