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 of 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.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 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: October 2025
Topics Covered
- Tax Return Fraud
- Indicators of Fraud vs. Affirmative Acts of Fraud
- Burden of Proof
- Interviewing
- Fraud Schemes & Associated Red Flags
- Methods of Detection
- IRS Consequences (Civil & Criminal)
- Case Studies
Learning Objectives
- Define Fraud (Tax-Related)
- Identify the difference between an Indication vs. Affirmative Act of Fraud
- Identify the Burden of Proof & Evidence necessary to prove Fraud
- Identify Fraud Schemes
- Recognize the Importance of an Interview and Documentation
- Recognize 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, 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.