: 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 .
: Lists any assessed penalties, such as for negligence or failure to file on time, and calculated interest. 46053.rar
: 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
8.19.12 Final Partnership Administrative Adjustment - IRM - IRS 46053.rar