Annette Nellen, CPA, CGMA, Esq., is a professor in and director of San José State University's graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, high tech tax matters, employment tax, ethics, leadership, and tax policy.
Annette serves on the AICPA Tax Executive Committee (chair) and the AICPA Tax Reform Task Force. She is a past chair of the AICPA Individual Taxation Technical Resource Panel. Annette was the lead author of the AICPA tax policy concept statement #1, Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals (2001, updated 2017), still in use today. Annette is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation. In fall 2013, Annette completed a three-year term on the Executive Committee of the Taxation Section of the California Bar. Annette is a former chair of the ABA Tax Section’s Sales, Exchanges & Basis Committee. Annette is the co-chair of the CalCPA Accounting Education Committee.
Annette is the author of Bloomberg BNA Tax Portfolio 533, Amortization of Intangibles. She is also the author of Bloomberg BNA Internet Law Resource Center’s portfolio, Overview of Internet Taxation Issues. She is an editor for two of the Southwestern Federal Taxation textbooks. She is a monthly columnist (Moving Forward?) for Tax Analysts State Tax Notes.
Annette has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform. In 2000, Annette served on the academic panel that advised the Joint Committee on Taxation staff for the tax law simplification study submitted to Congress in 2001. Since 2015 she has served on the California Board of Equalization Executive Director’s Advisory Council (now the California Dept. of Tax and Fee Administration).
Annette maintains the 21st Century Taxation website and blog (www.21stcenturytaxation.com), as well as several websites on tax reform, state tax nexus, e-commerce taxation, and virtual currency taxation.
Annette is a graduate of CSU Northridge (BS Accounting), Pepperdine (MBA), and Loyola Law School (JD). Prior to joining SJSU in 1990, Annette was with Ernst & Young and the IRS (revenue agent and lead instructor).
Education:
J.D., Loyola Law School (1987)
M.B.A., Pepperdine University (1981)
B.S., Business Administration/Accounting, California State University – Northridge (1980)
Bloomberg BNA Tax Management Portfolios:
533 T.M. Amortization of Intangibles (co-author)