is an attorney with Van Valen State Tax Law, LLC in Albuquerque. His practice has focused almost exclusively on state and local tax matters for large international, national and regional businesses. Mr. Van Valen has substantial experience with most New Mexico taxes, including corporate income, gross receipts and compensating, property, severance, and related New Mexico tax incentives. He has extensive experience addressing federal constitutional limitations and pre-emption of New Mexico's jurisdiction to tax non-New Mexico businesses and income earned outside the United States. Mr. Van Valen represents clients in administrative tax matters, including audits, administrative protests, taxpayer-specific administrative rulings, drafting and commenting on regulations, refund claims, and tax incentive claims in all courts of New Mexico. He also participates in legislative affairs, including drafting of legislation and testimony to legislative committees. Mr. Van Valen contributes to two annually published American Bar Association Tax Section publications, and is co-editor-in-chief of the Property Tax Deskbook. He also publishes articles in Tax Notes State, and is a frequent speaker locally and nationally on New Mexico tax issues. Mr. Van Valen was recently inducted into the American College of Tax Counsel based upon his experience in the national state tax community. He earned his B.S. degree from Kalamazoo College and his J.D. degree from Washington University.

is a shareholder in the law firm of Betzer Roybal & Eisenberg LLC, practicing in the areas of federal, state and local taxation, business formations, business finance, and business sales and acquisitions. Mr. Roybal earned his B.B.A degree from the University of New Mexico, Anderson School of Management; his J.D. degree, cum laude, from the University of New Mexico School of Law; and his LL.M. in taxation from New York University. He was an adjunct professor of law at the University of New Mexico School of Law from 1996 to 2004, and has served on various legislative, professional and business committees including the Tax Equity Task Force (1992), Board of Directors State Taxation Section (1993 - 1998), Association of Commerce and Industry’s Taxation Subcommittee (1992 - 1993), and the New Mexico State Legislature’s Horizon Task Force, Professional Tax Study Committee (1994-1998).

is the President and Executive Director of the New Mexico Tax Research Institute, a member supported non-profit organization dedicated to good tax policy education in New Mexico. In that capacity, he is a regular speaker to legislative committees, business groups, trade associations, and he regularly lends his expertise to legislators, their staff, executive agencies, economic development organizations, local governments, and social organizations. Mr. Anklam has over thirty years of state and local tax experience, having led two state and local tax practices for two international accounting and consulting firms, Grant Thornton LLP, and KPMG LLP in their Albuquerque/Phoenix/El Paso offices. He also worked for the New Mexico Taxation and Revenue Department twice, where he most recently served as Assistant Secretary/Director of Tax Policy. Mr. Anklam is a CPA and recently served as chairman of the board of the New Mexico Society of CPAs. Until its legislative reorganization, he also served on the board of New Mexico's healthcare exchange, the New Mexico Healthcare Alliance. Mr. Anklam serves on various other charitable and business related boards and committees, and is a graduate of the University of New Mexico's Anderson School of Management.