Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2026 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
Audit Technique Guides (ATGs) help IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries. While ATGs are designed to provide guidance to IRS employees, they're also useful to small business owners and tax professionals who prepare returns.
ATGs explain industry-specific examination techniques and include common, as well as unique industry issues, business practices and terminology. Guidance is also provided on the examination of income, interview techniques and evaluation of evidence.
Explore the ATG for the Construction Industry with Susan Harper, Certified Fraud Examiner, and former IRS Internal Revenue Agent of 34 years. With 20 years instructing CPE courses, Susan will deliver an entertaining and informative discussion sharing case stories involving construction industry issues.
Publication Date: May 2023
Topics Covered
- Participants in the Construction Industry
- Contracting Process
- Types of Contracts
- Homebuilders & Land Developers
- Income, Expense & Other Tax Issues
- Indirect Methods
- Case Studies
Learning Objectives
- Identify Issues & Accounting Methods Unique to Construction Industry
- Explain Industry-Specific Examination Techniques (Common & Unique Issues)
- Recognize how to Provide Guidance on Examination of Income, Interview Techniques and Terminology
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.