Annette NellenAnnette 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, advanced individual taxation, employment tax, ethics, leadership, and tax policy.
Annette serves on the AICPA Tax Practice and Procedure Committee. She formerly served on the AICPA Tax Executive Committee, including 2 ½ years as chair. She is a past member of the AICPA Tax Reform Task Force and Individual Taxation Technical Resource Panel. She 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 serves on the Executive Committee of the Tax Section of the California Lawyers Association (CLA). 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 2019, Annette was the recipient of the CLA’s Benjamin F. Miller Award for outstanding achievement and contribution in the field of state and local taxation law.
Annette is a regular contributor to State Tax Notes, authoring a column called Moving Forward? She is the author of Bloomberg BNA Tax Portfolio #533, Amortization of Intangibles. She is co-author and co-editor of four tax textbooks from Cengage, and a contributor to CCH’s Top Federal Tax Issues text. 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. She maintains the 21st Century Taxation website and blog (www.21stcenturytaxation.com), as well as several websites on tax reform, state tax nexus, and virtual currency taxation. Prior to joining SJSU in 1990, Annette was with Ernst & Young and the IRS.