IRS Criminal Investigation (CI) is the enforcement arm of the IRS, tasked with uncovering and prosecuting financial crimes such as tax fraud, money laundering, narcotics trafficking, and public corruption. With a conviction rate exceeding 90%, IRS CI plays a critical role in maintaining the integrity of the tax system.
Join Susan Harper, a former IRS agent with extensive experience in fraud enforcement and abusive tax avoidance investigations, for an engaging and informative session. This course will guide you through the criminal investigation process, from identifying evidence to understanding the differences between administrative and grand jury investigations.
She will provide an entertaining and informative discussion to end this 4-part series (various roles of the IRS). In this hour Susan will navigate the criminal investigation process and share the potential consequences of those who commit tax crimes. Susan has been instructing CPE courses for more than 25 years and looks forward to engaging you in the course. Don’t miss this opportunity to gain insider knowledge and practical insights that will elevate your professional expertise.
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 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.