President Biden?s Build Back Better Plan: A Roundtable Discussion

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, high tech tax matters, employment tax, ethics, and tax policy.

Professor Nellen served on the AICPA Tax Executive Committee for over six years (chair from October 2016 to May 2019). She is a past chair of the AICPA Individual Taxation Technical Resource Panel. Professor Nellen 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. Professor Nellen 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 fall 2013, Professor Nellen completed a three-year term on the Executive Committee of the Taxation Section of the California Bar. She was the first co-chair of the CA Bar Tax Section’s Women in Tax Committee. Prof. Nellen is the recipient of the 2019 Benjamin F. Miller Award from the Taxation Section of the California Lawyers Association for achievement and contribution in the filed of state and local taxation law. She is a former chair of the ABA Tax Section’s Sales, Exchanges & Basis Committee.

Michele Leichtman Weiss is a Principal at Holtz, Slavett & Drabkin. She has over 20 years of experience in tax controversy and litigation matters. Michele helps her clients resolve their civil and criminal tax matters. She represents her clients in all aspects of tax controversy, in examinations, appeals and collection matters, at the administrative level and in litigation with federal, state and local tax authorities including the IRS, FTB, California Department of Tax and Fee Administration (CDTFA), EDD, Board of Equalization, Office of Tax Appeals (OTA), the County Assessor and LA City Finance Office. Michele has expertise in many substantive and procedural tax issues including tax penalty abatement, conservation easement deductions, offshore disclosure matters, employment tax matters, sales tax audits, research and development credits, collection due process and non-profit matters. Michele handles property tax matters in all California counties including special assessments, escape assessments, change in ownership issues and property tax appeal representation.