Annette Nellen, CPA, CGMA, Esq., is a professor in and director of San Jose State University's graduate tax program (MST). Annette is active in the tax sections of the AICPA (past chair of the Tax Executive Committee), ABA and California Lawyers Association. She authors Bloomberg BNA Tax Portfolio #533, Amortization of Intangibles, and the Tax Notes State Moving Forward? column, co-authors and co-edits four textbooks, and runs the 21st Century Taxation website and blog (www.21stcenturytaxation.com [http://www.21stcenturytaxation...]). Annette is a frequent speaker on tax reform and policy topics, cryptocurrency, worker classification and tax law developments. She is chair of the AICPA Digital Asset Tax Task Force, is a member of the California Lawyers Association Tax Executive Committee, and CalCPA's Accounting Education Committee. In June 2023, Annette received the Sid Kess Award for Excellence in Continuing Education from the AICPA. She was the 2013 recipient of the Arthur J. Dixon Memorial Award given by the AICPA Tax Division. Annette is a research fellow with the Silicon Valley Institute for Regional Studies (https://jointventure.org/annet...) of Joint Venture Silicon Valley. She is a member and 2024 chair of the IRS Advisory Council (IRSAC).