Robert Kovacev was quoted in Bloomberg Tax on the Internal Revenue Service's (IRS) strategic operating plan to implement the $80 billion in funding from the Inflation Reduction Act (IRA) and the anticipated congressional and IRS scrutiny relating to clean energy credits. Depending upon the level of increased IRS scrutiny, it could get to the point where "[I]t's just not worth the expense of preparing for the possibility of an audit and potentially defend an audit to claim the credit," Kovacev said, comparing clean energy to the research credit market where companies were deterred by cost. Companies can claim tax credits as high as 70 percent, outweighing the compliance costs for some. IRS enforcers will be learning how to audit new tax credits which involve wage and apprenticeship standards typically overseen by the U.S. Department of Labor (DOL) and large scale projects funded by the Department of Energy (DOE). IRS field agents are typically not familiar with labor laws, Kovacev said. "How is that agent going to conduct an audit and do it effectively?" The IRS may pursue the clean energy tax credits "so aggressively, that it really undermines the effectiveness," Kovacev noted.