FAE Briefing Room: Tax Edition - Where Government & Regulatory Relations Meets the Profession

Paul brings the knowledge and unique insight of more than two decade’s worth of experience working both in key positions within the New York State Legislature and as a pivotal and successful advocate for such high-profile clients as Firemen’s Association of the State of New York, MGM, Resorts World, Total Wine and More, and the New York State Laborers. After Paul earned his JD from the University of Maryland, he joined the New York State Senate Majority Counsel/Program staff. During the next seven years, Paul became a highly respected advisor to the Majority Leader and key members of the Senate Conference. His particular issue areas covered a diverse range of key policy subjects such as transportation, racing and wagering, alcohol and beverage control as well as NYS fiscal policy as Paul represented the Senate in ongoing Budget negotiations with the Assembly and the Executive while in State service. In 2010 Paul joined Albany Strategic Advisors as a Vice President working with many of the firm’s top clients on a range of legislative issues. Over the years Paul has utilized many of the contacts and experience gained in the Senate to guide ASA’s clients through a multitude of complex issue areas relating to alcoholic beverage control, racing and wagering, MWBE compliance and enforcement, and labor relations. Before joining ASA, Paul spent seven years as the Director of Legislative Affairs for Powers & Company where he managed and provided strategic advice for all of the firm’s legislative and state procurement clients. Throughout his professional career, Paul has worked closely with members of the New York State Black, Latino, and Asian Caucus on such important issues as the NYS Minority and Women-Owned Business program and other caucus priorities. New and continuing clients benefit from the combination of Paul’s results-oriented approach and tremendous experience providing bi-partisan New York State government relations.

Calvin Harris, Jr., CPA, is the CEO of The New York State Society of Certified Public Accountants (NYCPA). He also serves as Executive Director of the Foundation for Accounting Education, Inc., and the Moynihan Scholarship Fund, Inc. He is Treasurer of the Society’s CPA PAC, Inc. A graduate of Morehouse College in Atlanta, Ga., Harris began his career as an auditor at Arthur Andersen LLP, later serving as the 24th Chairman of the Board and National President of the National Association of Black Accountants (NABA). Before coming to the NYSSCPA, Harris was Senior Vice President and Chief Financial Officer of the historic National Urban League (NUL), based in New York City. Harris has over 30 years of executive-level experience in working with complex organizations.

Annette Nellen, CPA, Esq. is a professor at San José State University teaching graduate level tax courses. Annette directs SJSU’s TEI-SJSU High Tech Tax Institute and Blockchain Tax Conference. She chaired the SJSU Academic Senate (2003-2005) and is a recipient of the Outstanding Professor and Distinguished Service Awards at SJSU. Annette is active in the tax sections of the AICPA (including former chair of the Tax Executive Committee and current chair of the Digital Assets Tax Task Force), ABA (chair of the Tax Policy & Simplification Committee; former chair of Sales, Exchanges and Basis), and California Lawyers Association. In 2023 she was appointed to the IRS Advisory Council (IRSAC) for a 3-year term, served as chair for 2024 and was reappointed for a fourth year for 2026. 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 taxation, and the 2019 Benjamin F. Miller Award from the Taxation Section of the California Lawyers Association for achievement and contribution in the field of state and local taxation law. In 2023, she was awarded the Sid Kess Award for Excellence in Continuing Education from the AICPA. She was named to Accounting Today’s 2024 and 2025 Lists of 100 Most Influential People in Accounting. Annette is a fellow with the American College of Tax Counsel. She is a research fellow with the Silicon Valley Institute for Regional Studies of Joint Venture Silicon Valley. Annette authors Bloomberg Tax Portfolio #533, Amortization of Intangibles, and Tax Analysts’ Tax Notes State Moving Forward? column. She is co-author/co-editor of four tax textbooks from Cengage (the South-Western Federal Taxation (SWFT) series). Annette is a frequent speaker on tax developments, digital assets, ethics, tax reform and tax policy. She was the lead author of the AICPA’s Guiding principles of good tax policy (still in use today). She has testified several times before various legislative committees and tax reform commissions on tax policy and reform, most recently on October 1, 2025 before the Senate Finance Committee on digital asset taxation. Annette runs the 21st Century Taxation website and blog (21stcenturytaxation.com). Prior to joining SJSU in 1990, Annette was with the IRS (Revenue Agent and lead instructor) and EY. Annette is a graduate of CSU Northridge (BS Accounting), Pepperdine University (MBA), and Loyola Law School (JD).