The construction industry presents unique tax, accounting, and compliance challenges, making it a frequent focus of IRS examinations. Understanding how the IRS approaches construction audits—and the specific issues examiners are trained to identify—is essential for tax professionals advising contractors, developers, and related businesses. This course provides a practical, behind-the-scenes look at the IRS Audit Technique Guide (ATG) for the construction industry and how it is used during examinations.
Led by Susan Harper, Certified Fraud Examiner and retired IRS Internal Revenue Agent, this course walks participants through common construction industry business practices, accounting methods, and audit risk areas. Attendees will explore how the IRS examines income, expenses, contract types, and indirect methods, as well as the interview techniques examiners often employ. Real-world case studies and audit examples are used throughout to help professionals better prepare clients, reduce audit exposure, and respond confidently when an examination arises.
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 card
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.