The Inflation Reduction Act (IRA) represents the most significant investment in the Internal Revenue Service in decades, fundamentally reshaping the future of tax administration, enforcement, and taxpayer services. This online course provides tax and accounting professionals with a clear, practical analysis of how the IRS is deploying approximately $80 billion in funding—and what those changes mean for practitioners and their clients. Participants will examine how the IRS is modernizing technology, expanding compliance and enforcement initiatives, and enhancing taxpayer services, while also addressing the real-world impact of proposed budget rollbacks and workforce reductions. Designed for professionals who need timely insight into regulatory shifts, this webinar equips attendees with the knowledge to anticipate IRS priorities, advise clients proactively, and navigate increased compliance expectations with confidence.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN cardPublication Date: July 2026
Designed For
This course is designed for professionals who advise individuals or businesses on charitable contribution deductions and want to stay current on substantiation, reporting, and enforcement trends.
Topics Covered
- Cash versus non‑cash charitable contribution substantiation requirements
- Appraisal and valuation rules for donated property
- Form 8283 reporting and compliance considerations
- Recent legislative changes impacting charitable contributions
- Temporary and special rules for food inventory donations
- Qualified charitable distributions (QCDs) from IRAs
- Charitable contribution abuse schemes
- IRS civil and criminal consequences
- Case studies and practical examples
Learning Objectives
- Apply substantiation requirements for cash and non‑cash charitable contributions
- Determine when a qualified appraisal is required for donated property
- Differentiate rules applicable to food inventory contributions and qualified charitable distributions
- Evaluate the impact of recent legislative changes on charitable contribution deductions
- Identify charitable contribution deduction schemes and related IRS enforcement actions
- Analyze potential civil and criminal consequences associated with improper charitable contribution claims
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (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.