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: Detailed descriptions of adjustments made to your tax liability based on the procedures and tests performed by the agent.

: 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 . 46053.rar

: The changes in an RAR are typically proposed , not final, until the audit process is officially closed or a settlement is reached. : Detailed descriptions of adjustments made to your

8.19.12 Final Partnership Administrative Adjustment - IRM - IRS 46053.rar