Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2025 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 card
Delve into the world of Fraud with Susan Harper, Certified Fraud Examiner, and former IRS Internal Revenue Agent of 34 years. This course will explore indicators and affirmative acts of fraud, as well as its civil and criminal consequences. With 20 years instructing CPE courses, Susan will deliver an entertaining and informative discussion to address fraud schemes and red flags associated with tax return fraud. Lastly, throughout the presentation, she will share interesting case stories and the consequences of committing such fraud.
Publication Date: December 2022
Topics Covered
- Tax Fraud
- Indicators of Fraud vs. Affirmative Acts of Fraud
- Methods to Develop Fraud
- Interviewing
- Financial Analysis
- Indirect Methods
- Evidence
- Burden of Proof
- IRS Consequences
- Civil vs. Criminal Fraud
- Administrative vs. Grand Jury
- Dirty Dozen Tax Scams of 2022
- Case Studies
Learning Objectives
- Identify Fraud (Tax-Related)
- Recognize the difference between an Indication vs. Affirmative Act of Fraud
- Recognize how to discuss Burden of Proof & Evidence necessary to prove Fraud
- Identify Fraud Schemes
- Recognize the Importance of an Interview and Documentation
- Identify how to Minimize the Risks of Fraud
- Identify the IRS Consequences of Committing Fraud
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Susan Harper
Susan Harper, Certified Fraud Examiner, began her career as an Internal Revenue Agent with the Internal Revenue Service in 1988. She joined the first Abusive Tax Avoidance Transaction group in 2002 before becoming a Fraud Enforcement Advisor in 2008 through 2021 where she helped other auditors, who identified first indicators of fraud in their examinations. Later, Susan joined Research, Applied Analytics, and Statistics in 2021 and recently retired as the Technical Advisor to the Chief Operating Officer. Susan has been instructing CPE seminars for 25 years and looks forward to interacting with her audience for many years to come.