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If a taxpayer files a consolidated federal return, a reconciliation reflecting all adjustments for each entity is generally required.

In Tennessee, any tax return open under the statute of limitations is subject to either a field audit or an office audit. 167.part1.rar

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) If a taxpayer files a consolidated federal return,

"RAR" stands for Revenue Agent Report, which details changes resulting from a federal tax examination. 167.part1.rar

Taxpayers are often requested to provide pertinent pages from the federal RAR, along with schedules detailing changes affecting the specific taxpayer.