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
There are more than 570 million farms worldwide, mostly small and family operated. Small farms operate about 12% and family farms about 75% of the world’s agricultural land. Join Susan Harper, Certified Fraud Examiner, and former IRS Internal Revenue Agent of 24 years as she explores several timely tax issues impacting the world of agriculture.
With 20 years instructing CPE courses, Susan will deliver an entertaining and informative discussion to provide you with a better understanding of agriculture issues impacting your clients who are framers and ranchers.
Publication Date: July 2025
Topics Covered
- Qualified Conservation Contributions
- Election to Deduct Disaster Losses
- Depreciation for Vines & Fruit Trees
- Taxation of Breweries, Wineries, and Distilleries
- Easements
- Oil & Gas Issues
Learning Objectives
- Explain the qualified conservation contribution rules
- Explain how to elect to deduct disaster losses in preceding year
- Explain how to recover the cost of planting vines and trees
- Explain the taxation of breweries, wineries, and distilleries
- Explain easements
- Explain how to navigate oil & gas rules
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.