Experience. Dedication. Results.

Photo of Professionals at Law Office of Williams & Associates, P.C.

Betty J. Williams

  • Managing Shareholder
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  • Managing Shareholder

Location:

Sacramento, CA

Phone:

Fax:

(916) 488-8196

Email:

Managing Shareholder Betty Williams has a broad range of experience in civil and criminal tax matters, including IRS, FTB, CDTFA, BOE, and EDD audits, appeals, settlements, and litigation of income tax, employment tax, sales and use tax, and excise tax matters. She has defended criminal tax matters and negotiated plea agreements in areas such as structuring, tax evasion, and the failure to file a tax return. She has assisted many clients in the U.S. and abroad with the various IRS and FTB offshore voluntary disclosure programs and represents foreign financial institutions regarding Foreign Account Tax Compliance Act (FATCA) procedures. Betty has represented clients before the Ninth Circuit Court of Appeals, the U.S. Tax Court, the International Chamber of Commerce, in Superior Courts, and before the California Office of Tax Appeals. She has served as an expert witness in tax matters and has obtained a favorable IRS private letter ruling. Betty has worked extensively on multi-state and residency nexus issues. She works with clients in rapidly changing fields including Marijuana Related Businesses and Cryptocurrency. Betty has obtained penalty abatement relief for her clients from the thousands into the millions.  

Betty is admitted to practice by the State Bar of California and before the Supreme Court of the United States, the United States Tax Court, the Supreme Court of California, the United States Court of Appeals for the Ninth Circuit, and the Northern, Southern, and Eastern Districts of the United States District Court in California.  

Betty serves on the U.S. Tax Court Appointments Committee of the American Bar Association; she is the President of the California Lawyers Association, and a Fellow of the American College of Tax Counsel. Betty is also a member of the California Office of Tax Appeals’ external advisory committee, and serves on the CJA Trial Panel for the Office of the Federal Defender. Previously, Betty has served as Chair of the Executive Committee of the Taxation Section of the State Bar of California. She previously served as Chair of several state and county taxation sections as well as having served as the Chair of the Sacramento Regional Human Rights/Fair Housing Commission and other local commissions.  Betty regularly presents seminars throughout the United States on a variety of tax matters. She is the recipient of numerous awards, and her firm was named a Metropolitan Tier 1 Tax Litigation “Best Law Firm” by U.S. News and World Report for each year since 2013.

Betty received her Master of Laws in Taxation from Washington School of Law and graduated with distinction from the University of the Pacific's McGeorge School of Law.  

Prior to practicing law, Betty worked for the State of California Workers' Compensation Insurance Fund and owned her own business as an artist. Betty is an avid cyclist and ballroom dancer.

Areas of Practice

  • Federal and California Tax Controversy - Audit Representation
  • IRS Administrative Appeals and Tax Court Litigation
  • Civil and Criminal Tax Fraud Defense
  • Defense of Tax Evasion and Tax Structuring Crimes
  • Off Shore Bank Accounts and Asset Disclosure
  • Federal and California Employment Tax and Trust Fund Recovery Penalty Defense
  • California Franchise Tax Board, Department of Tax and Fee Administration, State Board of Equalization and Employment Development Department Representation
  • Multi-State and Residency Tax Issues
  • Marijuana Related Business Matters
  • Cryptocurrency Matters

Bar Admissions

  • California
  • U.S. Supreme Court
  • U.S. Tax Court
  • Supreme Court of California
  • U.S. Court of Appeals 9th Circuit
  • U.S. District Court Eastern District of California
  • U.S. District Court Northern District of California
  • U.S. District Court Southern District of California

Education

  • McGeorge School of Law, University of the Pacific, Sacramento, California
    • J.D. - 05/2003
    • Honors: With Distinction
    • Honors: Witkin Award for Academic Excellence
    • Honors: Traynor Society
    • Honors: Dean's Honor List
  • Washington School of Law, Salt Lake City, Utah
    • LL.M. - 2007
    • Major: Taxation
  • California State University, Sacramento, California
    • B.S. - 1989
    • Major: Business Administration

Published Works

  • H&R Block Denies 'Peace of Mind Claim' For Couple After Costly Mistake on Taxes, CBS13 News Sacramento, March 8, 2019
  • California Tax Appeals Office---Without the Politics---Winning Fans, Bloomberg Tax, March 7, 2019
  • Worker Classification Best Practices and Remedies for Error: Options for Professional Practices (co-authored with Galina Petrova, Robb Longman, and William Prescott), The Practical Tax Lawyer, Fall, 2018
  • 2018’s States Most Affected by Tax Reform, WalletHub.com, March 28, 2018
  • What Happens When My Tax Preparer Makes a Mistake?, CBS13 News Sacramento, January 30, 2018
  • Will Property Taxes Be Impacted If My Home Is Destroyed by Wildfire?, Mansion Global Tax Talk, October 26, 2017
  • What Are the Tax Implications of Converting a Nontraditional Property into a Residence?, Mansion Global Tax Talk, September 14, 2017
  • Red Flags Can Up Audit Risk, San Francisco Daily Journal, Vol. 122, No. 208, October 26, 2016
  • California Enforcement on Out-of-State Taxpayers: Penalties Questioned, State Tax Notes, Vol. 64, No. 6, p. 393, May 7, 2012
  • Relief from 'Amazon' Laws: MTC Voluntary Disclosure, State Tax Notes, Vol. 63, No. 8, p. 651, February 2012
  • California Amazon Law Update, California Tax Lawyer, Vol. 20, No. 4, p. 22, Fall 2011
  • More 'Eyes' in the IRS - Enforcement Beyond OVDI 2011, Tax Analysts, Inc., July 2011
  • More 'Eyes' in the IRS: The IRS Launches Its Next Wave of Investigations on Foreign Financial Institutions, Intermediaries and Taxpayers, California Tax Lawyer, Vol. 20, No. 3, p. 4, Summer 2011
  • Deadline Looms to Come Clean on Offshore Accounts (co-authored with Steve Mopsick), Tax Analysts, Inc., September 8, 2009
  • Swiss Banks, Voluntary Disclosure, and Reverse Eggshell Audits (co-authored with Steve Mopsick), Tax Analysts, Inc., February 10, 2009
  • Will Your Clients Benefit by Having a Qualified Personal Residence Trust?, California Enrolled Agents (California Society of Enrolled Agents, October 2006)
  • Recommendation for Congressional Hearns on The Administration of the IRS Offer In Compromise Program, Tax Notes Today, Vol. 15, No. 3, p. 8, Summer/Fall 2006
  • Complexity of the Employment Tax Deposit System, Presented to the IRS National Office Chief Counsel, May 2006
  • Attorneys Seek Parity in Treatment of Employee Tool Reimbursement Payments, Tax Notes Today, July 20, 2005

Representative Cases

  • Charles Derby vs. Commissioner, T.C. Memo 2008-45, 2008, US Tax Court

Representative Clients

  • Various Corporations and Business Entities
  • Governmental Agencies
  • Individuals and Entities in Civil and Criminal Matters

Classes / Seminars

  • Bitcoin, Bittrex and Beyond - What Practitioners Need to Know About Virtual Currency, Annual Meeting of the California Tax Bar and Tax Policy Conference, 11/08/2019 to 11/08/2019
  • Tax Treatment of Cryptocurrency Transactions and IRS Tax Enforcement, IRS Nationwide Tax Forum - San Diego, 09/19/2019 to 09/19/2019
  • Sacramento County Bar Association Tax Symposium: Tax Treatment of Cryptocurrency Transactions and IRS Tax Enforcement. Sacramento, California, 05/08/2019 to 05/08/2019
  • Representing the Taxpayer Without Records: How and When Can a Preparer Use Taxpayer Estimates & Reconstructions to Prepare a Return, IRS Nationwide Tax Forum - San Diego, 08/09/2018 to 08/09/2018
  • Beyond the Basics: The California Office of Tax Appeals, California Lawyers Association Tax Procedure & Litigation Committee Meeting, 03/19/2018 to 03/19/2018
  • Worker Classification - The IRS, the DOL and the State of California, ABA Section of Taxation 2018 Midyear Meeting, 02/09/2018 to 02/09/2018
  • Administrative Law Judges Training Sessions, California Office of Tax Appeals , 11/28/2017 to 12/01/2017
  • Foreign Account Reporting - IRS and Practitioner Perspectives, Annual Meeting of the California Tax Bar and California Tax Policy Conference, 11/03/2017 to 11/03/2017
  • Tax Audits - Triggers and Tips, IRS Nationwide Tax Forum - San Diego, 09/12/2017 to 09/12/2017
  • Taxation Issues Concerning Civil Settlements and Judgments, Section Convention of the State Bar of California, 08/18/2017 to 08/18/2017
  • Tax Audit Triggers and Tips, Sacramento County Bar Association Tax Symposium, 05/17/2017 to 05/17/2017
  • Getting Answers on Taxes, CBS13 News Sacramento on Facebook Live, 02/28/2017 to 02/28/2017
  • Addressing Employment Tax Issues in Sensitive Examinations, American Bar Association 33rd Annual National Institute on Criminal Tax Fraud and 6th Annual National Institute on Tax Controversy, 12/09/2016 to 12/09/2016
  • Women in Tax, Annual Meeting of the California Tax Bar and California Tax Policy Conference, 10/26/2016 to 10/26/2016
  • Avoiding Red Flags That Could Trigger a Tax Audit, State Bar of California, 09/30/2016 to 09/30/2016
  • Responding to Penalty Notices, IRS Nationwide Tax Forum in San Diego, 09/15/2016 to 09/15/2016
  • Beyond the Basics of State and Federal Tax Audits, Appeals, and Case Resolution, Annual Income Tax Seminar, GGU, 06/24/2016 to 06/24/2016
  • Worker Classification: What's Old is New Again, American Bar Association, Section of Taxation, 01/29/2016 to 01/29/2016
  • Employment Taxes: Always an Enforcement Priority, American Bar Association 2015 Criminal Tax Fraud and Tax Controversy National Institute, 12/11/2015 to 12/11/2015
  • Representation Beyond the Basics of IRS, FTB, BOE and EDD Audits, Appeals and Case Resolution, California Society of Enrolled Agents, 10/29/2015 to 10/29/2015
  • IRS Offshore Voluntary Disclosure Program, Business Network International , 10/27/2015 to 10/27/2015
  • Annual Income Tax Seminar: OVDP Streamlined Procedures, State Bar of California, Taxation Section, 06/26/2015 to 06/26/2015
  • Summonses, Subpoenas, IDRs: What the Changing Landscape Really Means, 2014 ABA 31st Annual National Institute on Criminal Tax Fraud and 4th Annual National Institute on Tax Controversy, 12/12/2014 to 12/12/2014
  • Privacy and Tax Administration - Policy Considerations in the Twilight e-Zone, State Bar of California, 2014 Annual Meeting of the California Tax Bar & The California Tax Policy Conference, 11/06/2014 to 11/06/2014
  • State Tax Audits: Secrets to Working with the Auditor, National Business Institute, 10/22/2014 to 10/22/2014
  • Criminal Tax Law for Tax Preparers, California Society of Enrolled Agents Sacramento Valley Chapter, 10/16/2014 to 10/16/2014
  • 2014 OVDP and Streamlined Procedures - An Update, American Bar Association 2014 Joint Fall CLE Meeting, 09/20/2014 to 09/20/2014
  • Immigration and Taxation, IRS Nationwide Tax Forum, 07/17/2014 to 07/17/2014
  • Annual Income Tax Seminar: OVDP and FATCA Update: The Ever Changing Issues of International Tax Compliance, State Bar of California, Taxation Section, 06/27/2014 to 06/27/2014
  • Protecting Client Communications with a 'Kovel' Agreement and What to Expect with FATCA and OVDP in 2014, Sacramento County Bar Association, Taxation Section, 03/24/2014 to 03/24/2014
  • 2014 Western Regional Convention, National Black Law Students Association, 01/18/2014 to 01/18/2014
  • Recent Trends in BSA and Structuring Investigations, American Bar Association, The 30th Annual National Institute on Criminal Tax Fraud and the Third Annual National Institute on Tax Controversy, 12/11/2013 to 12/13/2013
  • International Tax Compliance, 2013 Annual Meeting of the California Tax Bar & The California Tax Policy Conference, 11/09/2013 to 11/09/2013
  • Taxpayer Confidential: Exception for Inter-Agency Information Sharing, 2013 Annual Meeting of the California Tax Bar & The California Tax Policy Conference, 11/08/2013 to 11/08/2013
  • Income and Other Taxes Annual Seminar: IRS and EDD Worker Classification Issues, State Bar of California, Taxation Section, 06/28/2013 to 06/28/2013
  • Foreign Asset Reporting, California Society of CPAs, Sacramento Chapter, 05/14/2013 to 05/14/2013
  • What's New in Worker Classification, Employee or Independent Contractor?, American Bar Association, Section of Taxation, 05/10/2013 to 05/10/2013
  • What Your Clients Need to Know in 2013, From a Tax Perspective, Sacramento County Bar Association, Business Section, 01/09/2013 to 01/09/2013
  • The Freedom of Information Act (FOIA). FOIA Requests, Appeals and Damages, American Bar Association, 29th Annual National Institute on Criminal Tax Fraud , 12/06/2012 to 12/07/2012
  • FATCA Update and New IRS Filing Requirements, Law Office of Williams & Associates, PC, Tax Practitioner Forum, 10/30/2012 to 10/30/2012
  • Recent State Collection Techniques and Defense Strategies, Law Office of Williams & Associates, PC, Tax Practitioner Forum, 10/30/2012 to 10/30/2012
  • 2012 Income Tax Seminar: International Tax Enforcement and Expanded Reporting Obligations under the Foreign Account Tax Compliance Act (FATCA), State Bar of California, Taxation Section, 06/22/2012 to 06/22/2012
  • IRS and DOJ Global Tax Enforcement: Beyond Offshore Voluntary Disclosure Programs, State Bar of California, Young Tax Lawyers, 02/16/2012 to 02/16/2012
  • Responsible Person Liability (IRS, FTB and SBE), Sacramento County Bar Association, Taxation Section, 02/01/2012 to 02/01/2012

Honors And Awards

  • V. Judson Klein Award, Taxation Section of the California Lawyers Association, 2018
  • Avvo Superb Attorney
  • Super Lawyer
  • Martindale-Hubbell Client Distinction Award
  • Recipient, California State Board of Equalization Certificate for Outstanding Public Service
  • Northern California Super Lawyers Rising Star
  • Best Local Attorney, Sacramento News & Review
  • Witkin Award for Estate and Gift Tax, University of the Pacific, McGeorge School of Law, 2002

Professional Associations And Memberships

  • American College of Tax Counsel, Fellow, 2018 to Present
  • Sacramento Tobacco Securitization Corporation, Independent Director, 2018 to Present
  • U.S. Tax Court Appointments Committee of the American Bar Association, 2018 to Present
  • California Lawyers Association, Chair, Board of Representatives, 2020 to Present
  • California Lawyers Association, Vice Chair, Board of Representatives, 2019 to Present
  • California Lawyers Association, Chair, Budget & Finance Committee, 2018 to Present
  • California Lawyers Association, Chair, Investment Committee, 2018 to Present
  • California Lawyers Association, Treasurer, 2018 to 2019
  • Executive Committee of the Taxation Section of the State Bar of California, Chair, 2016 to 2017
  • Executive Committee of the Taxation Section of the State Bar of California, Vice Chair, 2012 to 2015
  • California Tax Lawyer, Associate Bar Business Editor, 2012 to 2013
  • Sacramento Regional Human Rights/Fair Housing Commission, Chair and Commissioner, 2009 to 2013
  • State Bar of California, Taxation Section, Estate and Gift Tax Section, Chair and Officer, 2007 to 2008
  • Sacramento County Bar Association, Business Section, Chair and Officer, 2006 to 2009
  • Sacramento County Bar Association, Taxation Section, Liaison to the IRS Tax Practitioners' Group, 2006 to 2009
  • Sacramento County Bar Association, Taxation Section, Chair and Officer, 2005 to 2008
  • State Bar of California, Taxation Section, Young Tax Lawyers, Chair and Officer, 2003 to 2006
  • Sacramento County Bar Association Tax Symposium: Tax Treatment of Cryptocurrency Transactions and IRS Tax Enforcement. Sacramento, California, May 8, 2019
  • American Bar Association 35th Annual National Institute on Criminal Tax Fraud and 8th Annual National Institute on Tax Controversy: What Everyone Needs to Know About Cryptocurrency – Part One: Tax Treatment of Cryptocurrency Transactions; Part Two: Enforcement When Cryptocurrency Transactions Go Wrong. Las Vegas, Nevada, December 15, 2018

Past Employment Positions

  • Mopsick Williams, LLP, Managing Partner, 2005 to 2011