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Explain the relevance of the revenue agents report (RAR) to the audit process. Can negotiation and cooperation with the IRS early in the audit process

Explain the relevance of the revenue agents report (RAR) to the audit process. Can negotiation and cooperation with the IRS early in the audit process influence the outcome in the RAR? Is the decision expressed in the RAR final? What options do taxpayers have if they agree or disagree with a RAR?

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