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The Impact of a Government Shutdown AND an Unprecedented Reduction in Force at the IRS: What Now? (Completed)

1 CPE Credits $108.00/credit hour Thursday, October 9, 2025 · 12:00pm PT / 3:00pm ET
4.8 (13 ratings)
Are you concerned about the impact on you and your clients because of the federal government shutdown coupled with the 26% reduction in force at the IRS?

Join Susan Harper, Certified Fraud Examiner, who served as an IRS Internal Revenue Agent for more than 30 years and retired as the Technical Advisor to the Chief Operating Officer (COO). As the Lapse in Appropriations Contingency Plan Manager for the COO, Susan has intimate knowledge of the process and how the IRS determines which employees will be exempt from furlough and which will not. The IRS has experienced a tumultuous and unprecedented reduction in force (RIF) from 100,000 to 74,299 in the past nine months coupled with a change in the IRS Commissioner eight times. Explore how both a shutdown and lack of personnel may impact the implementation of the sweeping tax & spending bill, The One Big Beautiful Bill Act, as well as the October 15th deadline, and upcoming filing season. Once again, join Susan as she navigates an informative presentation as she discusses these IRS challenges candidly.

Topics Covered

  • Government Shutdowns
  • Employees: Excepted or Not (Paid or Not)
  • Inflation Reduction Act Funding
  • Fiscal Year 2026 Lapse in Appropriations Contingency Plan
  • IRS Operating Divisions (which typically close and which do not)
  • IRS from January to September 2025
  • Discuss what IRS divisions close if the shutdown extends past five days
  • Explore the changes within the IRS in the past 9 months including numerous Commissioners, a 26% reduction in force, mass layoffs, return to office, and more and its consequences on you and your clients
  • Explore how both a shutdown and lack of personnel may impact the implementation of the sweeping tax & spending bill, The One Big Beautiful Bill Act, as well as the October 15th deadline, and upcoming filing season

Learning Objectives

  • Understand what a Government Shutdown is and its consequences
  • Identify who is an Excepted or Non-Excepted Employee at the IRS
  • Review the fiscal year 2026 IRS Lapse in Appropriations Contingency Plan
  • Discuss the impact of the Inflation Reduction Act monies during a shutdown at the IRS
  • Discuss what IRS divisions close if the shutdown extends past five days
  • Explore the changes within the IRS in the past 9 months including numerous Commissioners, a 26% reduction in force, mass layoffs, return to office, and more and its consequences on you and your clients
  • Discuss how both a shutdown and lack of personnel may impact the implementation of the sweeping tax & spending bill, The One Big Beautiful Bill Act, as well as the October 15th deadline, and upcoming filing season

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Business Management & Organization (1 hour)

Program Prerequisites
None

Advance Preparation
None

Instructor

Susan Harper

Susan Harper, CFE, is a veteran tax authority, credentialed Certified Fraud Examiner, and educator who dedicated nearly four decades to federal tax administration and compliance. She began her distinguished career with the Internal Revenue Service (IRS) in 1988 as an Internal Revenue Agent. Over the next 37 years, she became a foundational figure in the agency's specialized enforcement and technical analytics initiatives.

In 2002, Ms. Harper was selected to join the IRS’s very first Abusive Tax Avoidance Transaction group spearheading complex investigations into high-level tax evasion schemes. Building on this specialized background, she transitioned in 2008 to the Office of Fraud Enforcement, serving for 13 years as a Fraud Technical Advisor. In this critical role, she leveraged her forensic expertise to provide advanced technical guidance on high-risk, fraudulent tax compliance issues nationwide.

Driven by a passion for innovation, Ms. Harper joined the Research, Applied Analytics, & Statistics (RAAS) division in 2021 to continue developing a cutting-edge strategic research tool for frontline compliance employees. Her technical prowess and strategic vision quickly elevated her to the role of Technical Advisor to the Chief of RAAS, and ultimately, Technical Advisor to the IRS’s Chief Operating Officer.

Ms. Harper officially retired from federal service in September 2025, leaving behind a legacy of innovation and enhanced financial enforcement.
Beyond her investigative and strategic achievements, Ms. Harper is a deeply committed educator. Since 2000, she has been sharing her vast knowledge by instructing federal income tax seminars and, more recently, interactive webinars. She thrives on the dynamic interaction with her students and looks forward to shaping the next generation of tax and fraud professionals through teaching for many years to come.
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