James Wetzler is currently a consultant to Deloitte Tax LLP, New York City and an adjunct professor of Law at NYU. From 1988 to 1994, he was commissioner of Taxation and Finance for New York State. He served as president of the North Eastern States Tax Officials Association (NESTOA) and the Federation of Tax Administrators (FTA). Dr. Wetzler is a graduate of Harvard University and received a Ph.D. in Economics in 1973.