If you are preparing an RAR or responding to one, follow these steps:
: A detailed list of specific changes to income, deductions, or credits.
: List each change clearly, explaining why the adjustment was made based on the tax law.
Could you clarify the (e.g., IRS, FedRAMP, or NY Real Estate) this report is for? I can then provide the exact template or filing instructions you need. Revenue Agent Reports (RARs) - IRS
: Include specific calculations for any underpayment penalties or interest accrued from the original filing date.