- Joel Busch
- Caroline Chen
- Kelly Gaffaney
- Kenneth Guilfoyle
- Matt Haag
- Mark Hoose
- Jill Harding
- David Neighbors
- Annette Nellen
- Zachary Nolan
- Kimberley Peterson
- Steven Pocoroba
- William Skinner
- David Spence
- Julia Ushakova-Stein
- Matt Walton
Joel Busch is an assistant professor at San Jose State University. Prior to joining the faculty at SJSU, Joel spent over a decade at Granite Construction Incorporated where he was in charge of federal, state and local tax audits, appeals, research and planning. In addition, Joel was responsible for the creation, implementation and instruction of in-house tax education for the organization as well as representing the company in numerous tax legislation efforts and tax regulation reforms. Joel then spent the following seven years as a tax consultant, representing businesses and individuals on all facets of taxation – including income, sales/use, employment and property tax matters.
Joel has formerly served as Vice-Chair of the Tax Committee of the California Construction and Industrial Materials Association as well as an alternate board member of the California Taxpayers Association. He has been a guest speaker at various trade association tax seminars and has been an invited author in the area of privately-contracted tax consultants by governmental tax agencies based on his spearheading of successful legislative reforms in the area in California in partnership with the California Assessors’ Association.
Joel is a proud alumnus of San Jose State University – having received both a BS in Accounting and a MS in Taxation from SJSU. In addition, he has a JD from the Monterey College of Law. He is licensed in California as both a CPA and an attorney.
Before starting at SJSU this fall, Caroline was the Director of the Low Income Tax Clinic at Santa Clara Law, where she supervised students providing pro bono services and representation before the IRS for low-income taxpayers for the 5 years. She was also an Assistant Clinical Professor of Law and taught Federal Income Tax, International Tax and Tax Practice & Procedure.
Before creating the Tax Clinic, Caroline was a senior attorney at the Office of Chief Counsel of the Internal Revenue Service in San Jose for 13 years, primarily with the Large Business & International Division, specializing in international corporate tax. She has also been an adjunct professor at Golden Gate University, where she taught Federal Tax Practice and Procedure, and worked at Ernst & Young as a tax consultant before joining the IRS.
Caroline received her LL.M in Taxation from Georgetown University Law Center, her Juris Doctor from Washington College of Law, American University, and her B.S. from Rutgers, The State University of New Jersey. After receiving her J.D., she clerked for the Honorable Deborah Robinson of the United States District Court for the District of Columbia.
SJSU website: http://www.sjsu.edu/people/caroline.chen/
Business Technology Partner
Technology Sector Leader - West
Deloitte Tax LLP
BUS 225L Accounting for Income Taxes
Kelly has been providing innovative tax solutions and quality client service to taxpayers for 20 years. She has served both private and publicly-held companies from start-ups to large multinational corporations primarily in the technology, life sciences and manufacturing industries. She specializes in accounting for income taxes, consolidated tax returns, corporate reorganizations, and accounting methods. Kelly works with several multinational companies and teams within Deloitte’s international worldwide tax network to identify and implement worldwide tax efficient strategies as well as the overall necessary transfer pricing for companies in multijurisdictional locations. Kelly has extensive experience supporting her clients’ efforts to mitigate their overall effective tax rates and improve operating cash flow. The majority of Kelly’s career has been spent serving clients in Silicon Valley with the exception of two years where she served in Deloitte’s National Tax Office in Washington, D.C. While in DC, she collaborated with various firm national tax specialists in developing innovative tax planning opportunities and alternatives for clients’ business needs.
PROFESSIONAL QUALIFICATION AND AFFILIATIONS
Kelly received her Bachelor of Science in Accounting from Saint Mary’s College of California and her Masters in Taxation from Golden Gate University. Kelly is a licensed CPA in California and is a member of the AICPA and the California Society of CPAs.
Expatriate Services Practice Leader, BDO
Kenneth Guilfoyle has a master’s degree in International Business Administration from the University of South Carolina and joined BDO national expatriate services group, with over 25 years of professional experience including 10 years of expatriate practice experience in Tokyo Japan, London United Kingdom, and Athens Greece. Ken knows firsthand the challenges faced by international assignees, employers and high net worth individuals who reside outside the U.S. Ken has worked both in industry and big six public accounting firms. Ken’s strengths include relationship management, international business and taxation, strategic human resource management consulting, global mobility benefits and taxation.
- Society for Human Resource Management American Institute of Certified Public Accountants
- Delaware CPA Society
- Fellow, Life Management Institute (Insurance Industry Designation)
- Bachelor of Arts, Monmouth University
- Int’l Masters of Business Administration, University of South Carolina
CPA Permit: Delaware and South Carolina
BUS 225U Fundamentals of Transfer Pricing (co-teaching)
LinkedIn Bio: http://www.linkedin.com/in/matt-haag-2621213
VP Corporate Tax - Synopsys, Inc.
BUS 225S Consolidated Returns
Jill Harding is the VP Corporate Tax at Synopsys, Inc., based in Mountain View. As the world’s 15th largest software company with over 13 thousand employees in over 30 countries, Synopsys is an innovative and dynamic company.
Prior to joining Synopsys, Ms. Harding was a Managing Director with Alvarez and Marsal Taxand LLC where she advised clients on acquisition structuring, tax due diligence, post-acquisition integration, legal entity rationalization, consolidated return issues, internal restructuring, cash repatriation planning, IP migration, debt restructuring, supply chain planning and optimization, spin-offs, inversions, and post-TCJA planning.
Prior to joining A&M, Ms. Harding was with Ernst & Young's national office in Washington, D.C., and transaction advisory services group in San Jose, CA.
With more than 18 years of transactional tax experience serving, mid-market corporations, Fortune 500 corporations and private equity funds, Ms. Harding has extensive experience addressing complex transaction tax issues for corporations and flow-through entities in a variety of industries with a focus on technology and life sciences industry sectors.
Ms. Harding earned a bachelor’s degree in psychology from the University of Guelph, in Ontario, Canada, her Juris Doctor from Michigan State University and her LL.M. from New York University. She is a member of the Pennsylvania bar.
Ms. Harding is a frequent speaker for the Tax Executives Institute, Practicing Law Institute and Bloomberg/BNA and has authored articles for the Practicing Law Institute.
VP Tax & Trade - Intuitive
BUS 223B Taxation of Partnerships
Mark S. Hoose is VP Tax & Trade at Intuitive in Sunnyvale. His prior positions include Senior Director, International Tax and Managing Tax Counsel at Intel Corporation; Managing Tax Counsel at Phillips 66 in Houston, Texas; Senior Tax Counsel for Occidental Petroleum, and positions with Baker & McKenzie and three of the Big 4 accounting firms. Mark has taught widely at business and law schools, including Rice University, Santa Clara University, the University of San Diego and the University of Houston. Mark holds an LLM in Taxation (with Distinction) from Georgetown, a JD (with High Honors) from George Washington, and a BS in Accountancy (Dean’s List) from the University of Illinois.
David is a partner in BDO’s San José office; and has over 30 years of public accounting experience. During this time, he has specialized in working with high net worth individuals and families, including founders of closely-held businesses and C-level executives of multinational corporations. He also has extensive experience with flow-through entities, both with S corporations and partnerships.
David is conversant with and experienced in a wide range of wealth planning and related tax issues, including:
- Income tax planning and compliance for families and their related trusts and entities;
- Gift and estate planning, including cash flow analysis, family limited partnerships, and lifetime gifting strategies;
- Tax planning for liquidity events;
- Closely-held startup entities.
- American Institute of Certified Public Accountants
- Board Chair, the Health Trust
- Chair, San José State University Spartan Athletic Fund Advisory Council
- California Society of Certified Public Accountants, past president of the Silicon Valley San José chapter
- Adjunct Professor, Lucas Graduate School of Business, San José State University
- M.S., Taxation, San José State University
- B.S., Accounting, San José State University
Professor and MST Program Director
San José State University
BUS 223A Tax Research & Decision Making
BUS 223F Tax Accounting Methods/Periods
BUS 223H Tax Policy Capstone
BUS 225H Taxation of Property Transactions
BUS 225K Advanced Individual Taxes
BUS 227B Ethics for Tax Practitioners (1 unit, online)
BUS 227D Employment Taxation and the Modern Workforce (1 unit)
Annette has been at SJSU since 1990. Prior to coming to SJSU, she was with the Internal Revenue Service and Ernst & Young. Annette is active in the tax sections of the AICPA and ABA. She is currently a member of the AICPA's Individual Taxation Technical Resource Panel. She is the incoming chair of the Tax Policy & Legislation Committee of the California Bar Association. She has previously served on the Tax Executive Committee of the AICPA and chaired the Sales, Exchanges & Basis Committee of the ABA Tax Section.
Annette is a frequent speaker and author on tax policy and reform, high tech tax matters, accounting methods and taxation of e-commerce. She writes monthly articles for the AICPA TaxInsider and AICPA Corporate Taxation Insider (online newsletters). She is the main author of BNA's Tax Management Portfolio No. 533, Amortization of Intangibles. She created and maintains the 21 st Century Taxation website and blog.
Annette has a BS in Accounting from CSU, Northridge, an MBA from Pepperdine, and a JD from Loyola Law School. She is a California CPA and attorney.
Annette's website, with lots of tax information, MST program information, as well as information on the history of SJSU can be found at: http://www.sjsu.edu/people/annette.nellen/website/.
Transactional Tax Lawyer
Zachary Nolan is a transactional tax lawyer who advises clients on a wide range of federal, state and international tax issues pertaining to all stages of a company's life, including entity selection and formation, financing, restructurings, mergers and acquisitions, cross-border planning, and tax-efficient dissolutions. The focus of Zachary’s practice is to ensure his clients optimize their financial position by maximizing their tax benefit on a federal, state and international level. Zachary has worked as a Transactional Tax Associate at DLA Piper LLP, and prior to joining DLA Piper LLP, he worked for PricewaterhouseCoopers in the Mergers and Acquisitions tax group.
Zachary received his LL.M in Taxation from New York University School of Law, his Juris Doctor and Business Law Certificate (Magna Cum Laude) from the Florida State College of Law, and his Bachelors of Science in Business Administration and Marketing (Cum Laude) from the University of Florida. During his Juris Doctor, he externed as a clerk for the Honorable Judge Stampelos of the United States District Court for the Northern District of Florida and for the Honorable Judge Ray of the First District Court of Appeal of Florida.
Director- Tax Controversy Services, Deloitte
BUS 225I Tax Practices, Penalties and Procedures
Kim joined Deloitte in 2008 in the West Region Tax Controversy Services practice where
she represents small and large corporate clients at the examination and appeals levels
of the IRS. Prior to joining the organization, she was Deputy Area Counsel, Strategic
Litigation for IRS Chief Counsel, where she was responsible for the Significant Case
Litigation program for IRS Chief Counsel’s Communications, Technology and Media Division.
During her 13-year tenure with IRS Chief Counsel, Kim spent a significant amount of
time advising large case agents, international examiners, and appeals officers in
some of the IRS’ largest international and domestic corporate issues, including representing
the government in DHL v. Commissioner (transfer pricing) and Microsoft v. Commissioner
(FSC export property). In 2008, Kim supervised the trial in Veritas Software Corporation
v. Commissioner (cost sharing buy-in).
- Deputy Area Counsel, Strategic Litigation – IRS Chief Counsel, San Jose
- Associate Area Counsel, LMSB – IRS Chief Counsel, San Jose
- International Field Counsel, LMSB – IRS Chief Counsel, San Jose
- Senior Tax Consultant (1992 – 1995) – Deloitte & Touche LLP, San Jose
- State Bar of California
- United States Tax Court Admission to Practice
- IRS Chief Counsel National Litigation Award – 1997 and 1999
- IRS Chief Counsel Western Region Litigation Award – 1999
- IRS Chief Counsel National Training Instructor, Working with Expert Witnesses and Effective and Efficient Tax Court Discovery
- BS – University of California, Berkeley
- JD – University of Arizona, James E. Rogers College of Law
Director- Tax Reporting & Strategy at PwC
BUS 225E Data Analytics and Security
Steven is a Director in PwC’s Tax Reporting & Strategy group, specializing in emerging technologies and process improvement for large, multinational technology companies. He has over 10 years of experience in the Silicon Valley working in a variety of sectors including the semiconductor, software, and internet service industries.
Steven loves working with clients to make their lives easier – combining best practices of technology (ex. Visualization Tools, ETL Tools, Robotics Process Automation, Workflow/Document Management, Provision Software) to streamline processes, while considering the complex rules and requirements of financial statement reporting and tax compliance. Steven enjoys addressing new challenges every day in this fast-paced environment, and he prides himself on becoming a trusted resource for his clients.
Steven is an active leader within PwC and helps drive the firm's programs and initiatives through several leadership roles. Some of these functions include PwC’s National Advisory Council, the Accelerate Leadership Program, the Ascend Leadership Program, the PwC Pan-Asian Employee Resource Group, the PwC Running Club, and the Corporate Responsibility Team.
Steven holds a B.A. in Business Administration (with an emphasis in Accounting) and an M.S. in Taxation from the California Polytechnic State University, San Luis Obispo. Steven has been a frequent speaker for the Tax Executives Institute and is certified in several technologies across Visualization, ETL, and RPA tools.
William R. Skinner
Partner, Tax Group of Fenwick & West LLP
Will Skinner focuses his practice on U.S. corporate tax matters, including representation of multinational corporations in international tax consulting and tax controversy, and representation of companies in Silicon Valley M&A transactions.
In his international tax practice, he develops and stress-tests customized tax planning to meet client objectives, and has successfully defended several corporations before the IRS. He has experience representing both outbound and inbound taxpayers, and has particular industry experience with software, hardware and other high technology firms and pharmaceutical and life sciences companies. He also has specialized expertise in foreign currency and financial products tax issues and federal tax controversies involving the domestic production activities deduction (Section 199).
In his transactional tax practice, Will has led the tax representation on many successfully completed transactions, including public and private company acquisitions, tax-free reorganizations (including cross-border reorganizations), leveraged buy-outs, formations and spin-outs, and S Corp and LLC transactions. He has experience with a range of financial products transactions, including issuances of convertible debt, hedge fund formation, and use of derivatives to monetize appreciated stock positions.
With intense client focus a hallmark of his practice, Will has been recognized by California Super Lawyers as a rising star in tax. He is sought out for the clarity and thoroughness of his writing and speaking, and regularly presents at industry educational programs, such as Bloomberg BNA, Strafford, TEI, and IFA events. He has taught international tax at San Jose State University for several years. A prolific writer, Will has published numerous articles, including in the Journal of Taxation, Journal of Corporate Taxation, International Tax Journal and PLI’s Corporate Tax Practice Series. He is the author of a treatise on cross-border spin-offs for RIA’s Checkpoint Catalyst.
Will served as a law clerk for the Honorable Carlos T. Bea on the U.S. Circuit Court of Appeals for the Ninth Circuit.
Will graduated with a J.D., with distinction from Stanford Law School in 2005, where he was a member of the Stanford Law Review. He received a B.A. in history in 2001 from the University of California, Berkeley.
BUS 225A Taxation of Estates and Trusts
David Spence is an attorney, practicing with Royse Law Firm in San Jose and Palo Alto. David assists clients of the firm in preserving, protecting and transitioning their wealth.
David's technical focus areas are estate & gift taxation, and related estate, trust, probate and business law. David has provided tax and wealth management advice and counsel to some of the largest estates in the world. In addition, he has represented clients before many different courts and other government entities, including the Internal Revenue Service and United States Tax Court. He was co-counsel of record in successful representation of the taxpayer in the case of Paullus v. Commissioner, T.C. Memo 1996-419, 72 TCM 636 (U.S. Tax Court Sept. 17, 1996).
David began his professional career in 1986 with the tax department of KPMG. Since then, David has practiced with prominent law firms and accounting firms in Silicon Valley, including Berliner Cohen and Deloitte & Touche. Immediately prior to joining Royse Law Firm, David was with Wells Fargo Private Bank, where he was Regional Trust Manager and Senior Wealth Management Specialist.
David is an active public speaker, and has lectured on numerous occasions in continuing education programs for attorneys, CPAs, and other financial professionals. He was a recurring guest expert on estate planning and tax law for the legal education radio program, "Legal Incite" on KNEW AM 910 in San Francisco. Mr. Spence has also presented for professional education programs sponsored by the Santa Clara County Bar Association, the Silicon Valley Bar Association, the Santa Cruz County Estate Planning Council, Lorman Education Services, Deloitte & Touche LLP, Wells Fargo Bank, Lincoln Law School, and Sacramento State University.
David received a Bachelor of Science in Accounting, a Master of Accountancy in Taxation, and a Juris Doctor degree from Brigham Young University, where he was a member of the Moot Court Board and Beta Alpha Psi. He is licensed to practice before The Supreme Court of California, The United States District Court for the Northern District of California, and The United States Tax Court. He is a member of the State Bar of California Tax Section, the Estate and Trust Section, and the Business Law Section, and is a member of the Palo Alto Area Bar Association.
Associate | Fenwick & West LLP
Julia Ushakova-Stein focuses her practice on U.S. tax planning and tax controversy matters, with an emphasis on international tax planning (inbound and outbound) and restructurings, M&A, and transfer pricing. She represents clients from a diverse set of industries and geographic areas. She has represented a number of Fortune 500 companies in U.S. federal income tax matters and has successfully represented clients in federal tax controversies at all levels.
Julia was honored as one of the top 40 lawyers under 40 by the American Bar Association in 2018 and was the only person to win Euromoney’s Women in Business Law’s Americas Rising Star in Tax award in 2017. She appears in Euromoney’s 2018 and 2017 Expert Guides: Rising Stars in the Tax category and International Tax Review’s 2017 “Women in Tax Leaders.” Julia was also recognized by California Super Lawyers as a Rising Star in 2018 and shortlisted in the Best in Tax and Tax Disputes category for Euromoney’s 2018 Americas Rising Star Awards.
Julia regularly speaks at major tax conferences for professional tax groups, including for the International Fiscal Association, International Tax Review, and Euromoney, and regularly publishes articles relating to international tax.
Julia received her J.D. from the University of California, Berkeley, School of Law (Boalt Hall), where she served as the Supervising, Development, and Executive Editor for the Berkeley Business Law Journal. She received her B.S.B.A., summa cum laude, in accounting from the University of Arizona, Eller College of Management.
Partner, Business Tax Services
Technology, Media & Telecommunications
Deloitte Tax LLP
BUS 225L Accounting for Income Taxes
Matt is a partner in the Business Tax Services group in Deloitte’s San Jose office.
He has over 16 years of experience in public accounting, during which he has specialized
in serving large and mid-sized corporate clients in the semi-conductor, software,
and life sciences industries. He specializes in accounting for income taxes, international
corporate tax planning, and income tax accounting methods. Matt works with multinational
companies and teams within Deloitte’s worldwide tax network to identify and implement
tax efficient strategies for growth. Matt has extensive experience supporting his
clients’ efforts to mitigate their overall effective tax rates and improve operating
cash flow and has assisted several companies with the tax aspects of successful Initial
Public Offerings. Matt is an active public speaker, and has lectured on numerous
occasions in continuing education programs for certified public accountants (CPAs),
and other finance professionals.
Matt holds B.S. Accounting and Master of Accountancy degrees, both from Brigham Young University. Matt is a licensed CPA in California and is a member of the AICPA.