Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2027 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 IRS’s Penalty Handbook with Susan Harper, Certified Fraud Examiner, and former IRS Internal Revenue Agent of 34 years to help you understand the distinct types of penalties and their impact on voluntary compliance. With more than 20 years of instructing CPE courses, Susan will deliver an entertaining and informative discussion to explain how to calculate, pay, remove/reduce, dispute, and avoid penalties. Throughout the course, she will share interesting penalty scenarios.
Publication Date: December 2024
Topics Covered
- Getting Rid of Penalties
- Publication 5869 10-2023
- Tax Gap Projections for Tax Year 2021
- Tax Gap Projections for Tax Years 2020 and 2021
- Penalties
Learning Objectives
- Identify the Tax Gap rates
- Identify the impact of penalties on voluntary compliance
- Identify the distinct types of penalties and how to calculate, pay, remove/reduce, dispute, avoid
- Identify how to reference IRM 20.1.1 Penalty Handbook
- Identify the net compliance rate based on referenced Publication 5869 10-2023
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.