Question

A written RAR is prepared by the IRS agent and is given to the taxpayer:

a. before the commencement of the examination
b. at the beginning of the examination
c. during the examination
d. upon the conclusion of the examination

Answer 1

A written Revenue Agent Report (RAR) is provided to the taxpayer upon the conclusion of the examination conducted by the IRS.

Step-by-step explanation:

A written Revenue Agent Report (RAR) is prepared by the IRS agent and is given to the taxpayer upon the conclusion of the examination. An RAR includes findings from the audit and explains any changes or adjustments to the taxpayer's return. This document is important because it outlines the details of the examination, the IRS's conclusions, and the taxpayer's rights to appeal if they disagree with the findings.