Dave Horton

Associate Professor

School of Business

Dave joined the faculty of Olivet Nazarene University in 2021 as an Associate Professor in the McGraw School of Business. Prior to coming to Olivet, Dave completed a 35-year career with the Internal Revenue Service (IRS). He started as a revenue agent in St. Louis and two years later transferred to the Detroit area where he spent the next 17 years in multiple positions including quality reviewer, international tax examiner and finally as global team manager, overseeing large corporate audits in the area. In 2003, Dave and his family moved to Jacksonville, Florida, where he was a senior manager in the Large Business and International division. 

In 2006, he was accepted into the executive program at the IRS and moved to the Chicago suburbs to become the Director of Field Operations in the Heavy Manufacturing and Transportation Division. He then served as the Director – Field Specialist where he oversaw the IRS’ program related to engineers, employment tax specialists, computer audit specialists and financial product specialists. Following that, he became the Director – International Individual Compliance where he was responsible for the tax compliance of American citizens worldwide. There he worked with other countries’ tax administrations to assist them in helping their citizens become tax compliant. He had the opportunity to represent the United States government around the world. Highlights of this assignment included working with the Department of Justice on a program for foreign banks to report accounts of American citizens and creating a streamline procedure for Americans living abroad to come into tax compliance. 

He finished his career in Washington, D.C., as the Deputy, and then Acting Commissioner, for the Tax Exempt and Government Entities Division. There he provided oversight of 1,600 employees and an operational budget of approximately $225 million. He led all aspects of tax administration for entities not subject to income tax (the tax-exempt sector) under the Internal Revenue Code including exempt organizations (i.e., charities, social welfare organizations, trade associations, etc.); employee retirement plans, Indian tribal governments; federal, state and local governments; and tax-exempt obligations issued by municipal governments. 

Dave is a licensed CPA in the state of Michigan and has extensive experience as an instructor, mentor and coach for managers and executives in all aspects of leadership competencies. 

Dave and his wife, Dr. Sandy (Gary) Horton ’87, reside in Oswego, Illinois, with their sons Gideon and Mark.