Rob Warren

Assistant Professor

Acctng, Finance & Info Sys, Dept of

Phone:: (540) 831-5250
Address:: Kyle Hall 266
Box 6951
Email:: rawarren1@radford.edu

Biography

After graduating college with a degree in accounting, I spent several years at a “Big 8” CPA firm in Baltimore. In 1991, I joined the Internal Revenue Service (IRS) as a revenue agent. Over the next 25 years with IRS, I investigated complex schemes involving tax fraud, money laundering, currency structuring, and related financial crimes. In 1994, I transferred to the Criminal Investigation Division of the IRS and graduated from the Special Agent Basic Training program at the Federal Law Enforcement Training Center in Glynco, GA. From 2001 to 2005, I served as a supervisory special agent in Milwaukee (WI) and ended my career as a senior analyst in the Financial Crimes Section at IRS Headquarters in DC.

After retiring from the IRS, I began teaching accounting at a private college in Washington, DC while working on a doctorate in business. In 2020, I began teaching accounting at Radford University, where I also serve as the faculty advisor for Beta Alpha Psi (the international honor society for accounting, finance, and information systems majors) and the Catholic Campus Ministry.

Education

DBA, Case Western Reserve University, Cleveland, OH
MBA, University of Maryland at College Park, College Park, MD
BS, Accounting, University of Maryland at College Park, College Park, MD
Special Agent Basic Training, Federal Law Enforcement Training Center, Glynco, GA
Criminal Investigator Training Program, Federal Law Enforcement Training Center, Glynco, GA

Recent Research and Engagement

My two research areas include financial fraud in Catholic parishes in the United States, and the impact of IRS operations on the estimated $600 billion Federal Tax Gap.

Courses Taught

Accounting 211, Introduction to Financial Accounting
Accounting 212, Introduction to Financial Accounting
Accounting 311, Cost Accounting
Accounting 413, Advanced Financial Topics
Accounting 414, Auditing

Publications- Journals

Weber, David P., Warren, R., Fogarty, T. & Dushi, V., (2025). “Forced Attrition Will Make Tax Evasion Great Again,” Tax Notes Federal, 187 (1), 57-65.

Warren, R., Fogarty, T. & Dushi, V., (2025). “Four DOGE Reforms to Make the IRS Great Again,” Tax Notes Federal, 186 (9), 1611-1618.

Warren, R., Fogarty, T. & Dushi, V., (2025). “The United States Does Have a Revenue Problem,” Tax Notes Federal, 186 (5), 935.

Warren, R., Fogarty, T. & Dushi, V., (2025). “States Should Close Tax Gaps When Federal Grants Run Dry,” Tax Notes State, 115 (4), 253-258.

Warren, R., Fogarty, T. & Dushi, V., (2024). “Refusing to Weaponize IRS Reassignments,” Tax Notes Federal, 185 (12), 2379-2382.

Warren, R., Fogarty, T. & Dushi, V., (2024). “The IRS Should Declare DEI Victory To Stay Focused on the Tax Gap,” Tax Notes Federal, 185 (2), 263-267.

Warren, R.A. and Fogarty, T.J. (2024), “Good Jobs Finding Bad Guys: An Exploration of the Work of Special Agents of the Internal Revenue Service Using the Job Characteristics Model, Karim, K.E. (Ed.) Advances in Accounting Behavioral Research, Volume 27 (Advances in Accounting Behavioral Research, Vol. 27), Emerald Publishing Limited, Leeds, pp. 137-158.

Warren, R. & Fogarty, T., (2023) “Exploring Embezzlement by Catholic Priests in the United States: A Content Analysis of Cases Since 1963.” Journal of Forensic and Investigative Accounting, 15(1), 81-102.

Fogarty, T. & Warren, R., (2023). “Tax in the Vortex of Politics: A reply to the Cato Institute,” Tax Notes Federal, 180 (8), 1277-1282.

Warren, R. & Fogarty, T., (2023). “The Freedom Caucus Should Stop Crying Wolf About the IRS,” Tax Notes Federal, Volume 179 (13), 2175-2180.

Warren, R., Fogarty, T., Cola, P., (2022): “Mission Creep from Within at the IRS: Why Criminal Investigation Special Agents Will Not Shrink the Tax Gap.” Journal of Tax Administration, 7(2), 124-152.

Warren, R., Fogarty, T., Cola, P., & Hartz, D., (2022): “A Qualitative Inquiry into Mission Creep at the Criminal Investigation Division of the Internal Revenue Service.” International Journal of Public Administration, DOI: 10.1080/01900692.2022.2134420.

Simms, K., Yiwen, L., & Warren, R., (2022) “Toward Resolving IRS Staffing Shortages,” The CPA Journal, XCII (11/12), 54-61.

Warren, R. & Fogarty, T., (2022). “Re-Funding the IRS Will Make It Functional Again,” Tax Notes Federal, 176 (121), 1717-1722.

Warren, R., Abraham, B., & Fogarty, T., (2022). “Use the Capital Markets to Collect The Ballooning IRS Tax Debt,” Tax Notes Federal, 175 (2), 204-213.

Warren, R., Fogarty, T., & Abraham, B., (2021). "Rendering Unto Caesar What is Owed: Collecting Taxes Receivable," Tax Notes Federal, 173 (12), 1721-1727.

Warren, R. & Fogarty, T., (2021). “More Tax Cops Are Needed to Close the Tax Gap,” Tax Notes Federal, 172(11), 1763-1770.

Fogarty, T. & Warren, R., (2020). “The Tax Liability of the Recently Disgraced as Early Warning Signal,” Tax Notes State, 97 (8), 839-840.

Warren, R. & Fogarty, T., (2018). “How Tax Reform Made Mexicans Pay for the Wall,” Tax Notes, 158 (11), 529 – 1531.

Warren, R. & Fogarty, T., (2017). “Agonies of the Final Mile: Thoughts on Private Income Tax Collection,” Tax Notes, 156 (9), 1143 – 1145.

Warren, R. & Fogarty, T., (2017). “Food, Shelter, and the Tax Code,” Tax Notes, 155 (10), 1465 – 1466.

Publications- Chapters

Warren, R. & Pakaluk, M., (2020). Chapter 16: Law Enforcement Agencies and Corporate Fraud. H. Baker, L. Purda, & Samir Saadi (Eds), Corporate Fraud Exposed. Bingley, UK. Emerald Publishing.

Honors and Awards

Beta Gamma Sigma Professor of the Year, Radford University, 2024

Best Education Paper Award, American Accounting Association Forensic Accounting Research Conference, 2024.

Doctor of Management Scholar Practitioner Award, Case Western Reserve University, 2019

Scholar Practitioner Fellowship, The Catholic University of America, 2016

Albert Gallatin Award for Public Service, U.S. Department of the Treasury, 2016

Doctor of Management Fellowship, Case Western Reserve University, 2016

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