In Tennessee, any tax return open under the statute of limitations is subject to either a field audit or an office audit.
"RAR" stands for Revenue Agent Report, which details changes resulting from a federal tax examination.
It is highly recommended to make a copy of any signed, amended, or revised tax forms before returning them to the auditor. 3. Related Tax Considerations (As of 2025-2026)
Taxpayers must maintain records that can be used to determine their franchise and excise tax liability. 2. Key Content & Procedures