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: Taxpayers can either agree with the findings or challenge them in tax court. Option 3: Medical Billing (RARC N362)

: RARC N362 indicates that the "number of daily units billed exceeds the maximum" allowed by the payer.

: A Revenue Agent Report (RAR) is an official document from the IRS that details the findings of an audit, including back-taxes owed and penalties.

: Providers should refer to the Medically Unlikely Edit (MUE) section of the Correct Coding Policy for corrective action.

If "rar" refers to a , it signifies the conclusion of an audit:

If "N362" is a , it is used by insurance payers:

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