You have instructed Mr. Taxpayer to gather all supporting documentation as it relates to his return. Despite your constant efforts, Mr. Taxpayer has failed to conform. As a result, the examining officer has issued a Revenue Agent's Report (RAR). You were sent a copy of such (since you have a valid POA on file) and after some 30 days from receiving such report, Mr. Taxpayer has mailed you a disheveled box of documents. A note within the box states, "I feel like I am being singled out, what rights do I have here?" You do not agree with the results of the RAR and after two attempts spanning four days, have not received a response from the examining officer.

 

Questions/Items to Address (continued):

What is an RAR (revenue agent's report)?

When a valid POA is on file with the Service, who does the IRS contact? You, your client, both, neither?

As a result, you are now considering all avenues of recourse available. Very briefly describe the differences between the functions of the Appeals Division and the National Taxpayer Advocate's (TAS) Office.

What types of protections are available to ensure his rights are preserved while going through audit (refer to Publication 1 for more information)?

Answer rating: 100% (QA)

RAR or Revenue Agents Report is a document prepared by an IRS revenue agent after completing an exam... View the full answer