Betty J. Williams

Betty J. Williams

Managing Shareholder
Location:
Sacramento, California
Phone:
(916) 488-8501
(800) 684-7147 (Toll Free)
Fax:
(916) 488-8196
Email:

Managing Shareholder Betty Williams has a broad range of experience handling civil and criminal tax controversy matters regarding income tax, employment tax, sales and use tax, property tax, and IRS, FTB, BOE, and EDD audits, appeals, settlements, and litigation. She has represented clients before the Ninth Circuit Court of Appeals, the U.S. Tax Court, U.S. District Courts in California, and the California Superior Court. Betty has obtained penalty abatement for numerous clients ranging from a few thousand to millions of dollars in late filing and late payment penalties. She has assisted numerous clients in the United States and abroad in the various IRS and FTB offshore voluntary disclosure initiatives and programs and represents foreign financial institutions regarding Foreign Account Tax Compliance Act (FATCA) procedures. Betty also represents clients in attorney-client fee arbitration matters and has obtained a favorable private letter ruling from the IRS. Betty has experience defending criminal tax matters and negotiating plea agreements in areas such as structuring, tax evasion, and the failure to file a tax return.

Betty has been 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 currently serves as Chair of the Executive Committee of the Taxation Section of the State Bar of California, and previously served as the Chair of the Estate and Gift Tax and the Young Tax Lawyer sections of the Taxation Section of the State Bar of California. She has also served as Chair of the Sacramento County Bar Taxation Section and the Business Section, and regularly presents articles and seminars throughout the United States on a variety of tax matters.  Betty also served as Chair of the Sacramento Regional Human Rights/Fair Housing Commission. She is the recipient of the prestigious Witkin Award for Estate and Gift Tax and was honored for outstanding public service by the California State Board of Equalization (now the California Department of Tax and Fee Administration). Betty was named Best Local Attorney for 2006 and 2007 by Sacramento News and Review, a Northern California Super Lawyers Rising Star for 2011, 2012, and 2013, a Super Lawyer for 2014, 2015, and 2016, received the Martindale-Hubbell Client Distinction Award for 2013 through 2016, and is an AVVO Superb Attorney. The Law Office of Williams & Associates, PC was named a Metropolitan Tier 1 Tax Litigation “Best Law Firm” by U.S. News and World Report for each year 2013 through 2018.

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 also 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, State Board of Equalization and Employment Development Department Representation
  • Multi-State and Residency Tax Issues

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

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

Published Works

  • 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
  • Report on Washington Trip and Taxpayer Advocate, Cal Tax Network (Newsletter of the Tax Procedure and Litigation Committee, Taxation Section of the State Bar of California), July 2006
  • 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
  • Proposal to Reinstitute State Death Tax Credit (co-authored with Robin L. Klomparens), Tax Notes Today (2005 TNT 115-35, Tax Analysts, Inc., June 16, 2005), reprinted in California Tax Lawyer (Vol. 15, No. 1, Winter 2006, p. 25)
  • Attorneys Seek Parity in Treatment of Employee Tool Reimbursement Payments, Tax Notes Today, July 20, 2005

Representative Clients

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

Classes/Seminars

  • Tax Audit Triggers and Tips, Sacramento County Bar Association Tax Symposium, May 17, 2017
  • Getting Answers on Taxes, CBS13 News Sacramento on Facebook Live, February 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, December 9, 2016
  • Women in Tax, Annual Meeting of the California Tax Bar and California Tax Policy Conference, October 26, 2016
  • Avoiding Red Flags That Could Trigger a Tax Audit, State Bar of California, September 30, 2016
  • Responding to Penalty Notices, IRS Nationwide Tax Forum in San Diego, September 15, 2016
  • Beyond the Basics of State and Federal Tax Audits, Appeals, and Case Resolution, Annual Income Tax Seminar, GGU, June 24, 2016
  • Worker Classification: What's Old is New Again, American Bar Association, Section of Taxation, January 29, 2016
  • Employment Taxes: Always an Enforcement Priority, American Bar Association 2015 Criminal Tax Fraud and Tax Controversy National Institute, December 11, 2015
  • Representation Beyond the Basics of IRS, FTB, BOE and EDD Audits, Appeals and Case Resolution, California Society of Enrolled Agents, October 29, 2015
  • IRS Offshore Voluntary Disclosure Program, Business Network International , October 27, 2015
  • Annual Income Tax Seminar: OVDP Streamlined Procedures, State Bar of California, Taxation Section, June 26, 2015
  • Annual Income Tax Seminar: OVDP and FATCA Update: The Ever Changing Issues of International Tax Compliance, State Bar of California, Taxation Section, June 27, 2014
  • 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, December 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, November 6, 2014
  • State Tax Audits: Secrets to Working with the Auditor, National Business Institute, October 22, 2014
  • Criminal Tax Law for Tax Preparers, California Society of Enrolled Agents Sacramento Valley Chapter, October 16, 2014
  • 2014 OVDP and Streamlined Procedures - An Update, American Bar Association 2014 Joint Fall CLE Meeting, September 20, 2014
  • Immigration and Taxation, IRS Nationwide Tax Forum, July 17, 2014
  • Protecting Client Communications with a 'Kovel' Agreement and What to Expect with FATCA and OVDP in 2014, Sacramento County Bar Association, Taxation Section, March 24, 2014
  • 2014 Western Regional Convention, National Black Law Students Association, January 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, December 11, 2013 - December 13, 2013
  • International Tax Compliance, 2013 Annual Meeting of the California Tax Bar & The California Tax Policy Conference, November 9, 2013
  • Taxpayer Confidential: Exception for Inter-Agency Information Sharing, 2013 Annual Meeting of the California Tax Bar & The California Tax Policy Conference, November 8, 2013
  • Income and Other Taxes Annual Seminar: IRS and EDD Worker Classification Issues, State Bar of California, Taxation Section, June 28, 2013
  • Foreign Asset Reporting, California Society of CPAs, Sacramento Chapter, May 14, 2013
  • What's New in Worker Classification, Employee or Independent Contractor?, American Bar Association, Section of Taxation, May 10, 2013
  • What Your Clients Need to Know in 2013, From a Tax Perspective, Sacramento County Bar Association, Business Section, January 9, 2013
  • The Freedom of Information Act (FOIA). FOIA Requests, Appeals and Damages, American Bar Association, 29th Annual National Institute on Criminal Tax Fraud , December 6, 2012 - December 7, 2012
  • FATCA Update and New IRS Filing Requirements, Law Office of Williams & Associates, PC, Tax Practitioner Forum, October 30, 2012
  • Recent State Collection Techniques and Defense Strategies, Law Office of Williams & Associates, PC, Tax Practitioner Forum, October 30, 2012
  • 2012 Income Tax Seminar: International Tax Enforcement and Expanded Reporting Obligations under the Foriegn Account Tax Compliance Act (FATCA), State Bar of California, Taxation Section, June 22, 2012
  • IRS and DOJ Global Tax Enforcement: Beyond Offshore Voluntary Disclosure Programs, State Bar of California, Young Tax Lawyers, February 16, 2012
  • Responsible Person Liability (IRS, FTB and SBE), Sacramento County Bar Association, Taxation Section, February 1, 2012

Honors and Awards

  • Avvo Superb Attorney
  • Super Lawyer, 2014 - 2016
  • Martindale-Hubbell Client Distinction Award, 2013 - 2016
  • Northern California Super Lawyers Rising Star, 2011 - 2013
  • Best Local Attorney, Sacramento News & Review, 2006 - 2007
  • Recipient, Witkin Award for Estate and Gift Tax, 2001
  • Recipient, California State Board of Equalization Certificate for Outstanding Public Service, 2017

Professional Associations and Memberships

  • Executive Committee of the Taxation Section of the State Bar of California, Chair, 2016 - 2017
  • Executive Committee of the Taxation Section of the State Bar of California, Vice Chair, 2012 - 2015
  • California Tax Lawyer, Associate Bar Business Editor, 2012 - 2013
  • Sacramento Regional Human Rights/Fair Housing Commission, Chair and Commissioner, 2009 - 2013
  • State Bar of California, Taxation Section, Estate and Gift Tax Section, Chair and Officer, 2007 - 2008
  • Sacramento County Bar Association, Business Section, Chair and Officer, 2006 - 2009
  • Sacramento County Bar Association, Taxation Section, Liaison to the IRS Tax Practitioners' Group, 2006 - 2009
  • Sacramento County Bar Association, Taxation Section, Chair and Officer, 2005 - 2008
  • State Bar of California, Taxation Section, Young Tax Lawyers, Chair and Officer, 2003 - 2006

Past Employment Positions

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