Form 886A, Explanation of Items
Form 886A, Explanation of Items explains specific changes to your return and why the IRS didn’t accept your documentation.
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In addition to sending Form 4549 at the end of an audit, the auditor attaches Form 886A to provide an explanation as to why your documentation was not accepted. Form 886A may include the facts, tax law, your position, the IRS’ argument and a conclusion with the proposed adjustment.
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Related tax terms
Form 4549, Income Tax Examination Changes