Caroline Chen is an associate professor in the Department of Accounting and Finance at the Lucas College and Graduate School of Business. For 13 years, she served as a senior attorney at the Internal Revenue Service, primarily with the Large Business and International Division. She is admitted to practice in California, Maryland, New Jersey, New York and the District of Columbia. She is a member of the bar of the U.S. Tax Court and the U.S. District Court for the Northern District of California. She holds a law degree from American University and a master of law degree in taxation from Georgetown University.
Annette Nellen is a professor of accounting and finance and director of the SJSU Graduate Tax Program. She teaches courses in tax research, accounting methods, property transactions, high-tech tax matters, employment tax, ethics and tax policy. Nellen has testified before the U.S. House Ways and Means Committee, U.S. Senate Finance Committee, California Assembly Revenue and Taxation Committee and tax reform commissions and committees on various aspects of federal and state tax reform. Her interests include tax rules and the New Economy, including digital goods and services such as cloud computing and virtual currencies; transactions such as crowdfunding and marijuana operations; and the sharing economy, such as Airbnb. She holds a law degree from Loyola Law School and MBA from Pepperdine University. Prior to joining San José State University, she was a tax manager with Ernst & Young and an Internal Revenue Service revenue agent and lead instructor.