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, advanced individual taxation, employment tax, ethics,leadership, and tax policy. Annette serves on the AICPA Tax Executive Committee, currently as immediate past chair. She is a past member of the AICPA Tax Reform Task Force. 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 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 2013, she completed a three-year term on the Executive Committee of the Taxation Section of the California Bar. Annette is a regular contributor to State Tax Notes, authoring a column called Moving Forward? Annette is the author of Bloomberg BNA Tax Portfolio #533, Amortization of Intangibles. She is also the author of Bloomberg BNA's Legal & Business portfolio, Overview of Internet Taxation Issues. 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, e-commerce taxation, and virtual currency taxation. Prior to joining SJSU in 1990, Annette was with Ernst & Young and the IRS.