The spelling of the word "not fars" can be explained using IPA phonetic transcription. In this transcription system, "not" is pronounced /nɑt/, with the "o" sound represented by the open back unrounded vowel (represented by ɑ). "Fars" is pronounced /fɑrs/, with the "a" sound represented by the open front unrounded vowel (represented by æ). Therefore, the difference in spelling between "not fars" and "not farce" may be attributed to the pronunciation of the "a" sound in each word.