Annette Nellen

Annette Nellen, CPA, CGMA, Esq., serves as Professor and Director of the Master of Science in Taxation (MST) Program at San José State University's Lucas College and Graduate School of Business. She holds a JD from Loyola Law School (1987), MBA from Pepperdine University (1981), and BS in Accounting from CSU Northridge (1980), with professional credentials including California CPA (1987), Attorney (1987), and CGMA (2013). Prior to joining SJSU in 1990, she worked at Ernst & Young and the IRS.

• JD, Loyola Law School, 1987
• MBA, Pepperdine University, 1981
• BS (Accounting), CSU Northridge, 1980

Her research centers on tax policy development and implementation, with expertise in federal and state tax reform, high-tech taxation, and ethical tax practice. Nellen pioneered work on EITC simplification and authored the AICPA's Guiding Principles of Good Tax Policy framework (2001, updated 2017). She maintains influential resources including the 21st Century Taxation website and blog, alongside specialized sites covering virtual currency taxation, worker classification, and e-commerce tax nexus.

Nellen chairs the ABA Tax Section's Tax Policy & Simplification Committee and served as 2024 chair of the IRS Advisory Council (IRSAC). Her congressional testimony and advisory roles include the Joint Committee on Taxation academic panel (2000) and California Board of Equalization Executive Director’s Advisory Council (2015).

• Arthur J. Dixon Memorial Award (2013)
• Benjamin F. Miller Award (2019)
• Accounting Today Top 100 Most Influential People (2024)

She directs SJSU's MST program activities including the student-run Contemporary Tax Journal, IRS VITA program participation, and industry engagement through CalCPA/TEI meetings. Her professional development initiatives focus on integrating technical tax knowledge with critical soft skills like strategic communication and ethical decision-making, documented in resources like her 'Time Management Tips' and 'Staying Relevant' guides.