With a Second Look Review, HandR Block will review a taxpayerand#146;s return and#150; regardless of who prepared them and#150; for $29 per return.<br>HandR Block also will provide advice on what to do if any variances are found.<br>HandR Block guarantees coverage for penalties, interest repayment and audit assistance if the return is correct or if HandR Block files a corrected return for the client.<br>