Betty J. Williams
3600 American River Drive, Suite 135, Sacramento, CA 95864
About Betty J. Williams
Practice Areas
- Tax
Education
- Washington School of Law, Salt Lake City, Utah, 2007LL.M.
- Major: Taxation
- McGeorge School of Law, University of the Pacific, Sacramento, California, May, 2003J.D.
- Honors: With Distinction
- Honors: Witkin Award for Academic Excellence
- Honors: Traynor Society
- Honors: Dean's Honor List
- California State University, Sacramento, California, 1989B.S.
- Major: Business Administration
Representative Cases
- Charles Derby vs. Commissioner, T.C. Memo 2008-45 (US Tax Court 2008)
Classes and Seminars
- Bitcoin, Bittrex and Beyond - What Practitioners Need to Know About Virtual Currency, Annual Meeting of the California Tax Bar and Tax Policy Conference, November 8, 2019
- Tax Treatment of Cryptocurrency Transactions and IRS Tax Enforcement, IRS Nationwide Tax Forum - San Diego, September 19, 2019
- 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
- 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, August 9, 2018
- Beyond the Basics: The California Office of Tax Appeals, California Lawyers Association Tax Procedure & Litigation Committee Meeting, March 19, 2018
- Worker Classification - The IRS, the DOL and the State of California, ABA Section of Taxation 2018 Midyear Meeting, February 9, 2018
- Administrative Law Judges Training Sessions, California Office of Tax Appeals , November 28, 2017 - December 1, 2017
- Foreign Account Reporting - IRS and Practitioner Perspectives, Annual Meeting of the California Tax Bar and California Tax Policy Conference, November 3, 2017
- Tax Audits - Triggers and Tips, IRS Nationwide Tax Forum - San Diego, September 12, 2017
- Taxation Issues Concerning Civil Settlements and Judgments, Section Convention of the State Bar of California, August 18, 2017
- 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
- 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
- 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
- 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 Foreign 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
Qualifications
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
Other Affiliations
- American College of Tax Counsel, 2018 - Present (Fellow)
- Sacramento Tobacco Securitization Corporation, 2018 - Present (Independent Director)
- U.S. Tax Court Appointments Committee of the American Bar Association, 2018 - Present
- California Lawyers Association, 2020 - Present (Chair, Board of Representatives)
- California Lawyers Association, 2019 - Present (Vice Chair, Board of Representatives)
- California Lawyers Association, 2018 - Present (Chair, Budget & Finance Committee)
- California Lawyers Association, 2018 - Present (Chair, Investment Committee)
- California Lawyers Association, 2018 - 2019 (Treasurer)
- Executive Committee of the Taxation Section of the State Bar of California, 2016 - 2017 (Chair)
- Executive Committee of the Taxation Section of the State Bar of California, 2012 - 2015 (Vice Chair)
- California Tax Lawyer, 2012 - 2013 (Associate Bar Business Editor)
- Sacramento Regional Human Rights/Fair Housing Commission, 2009 - 2013 (Chair and Commissioner)
- State Bar of California, Taxation Section, Estate and Gift Tax Section, 2007 - 2008 (Chair and Officer)
- Sacramento County Bar Association, Business Section, 2006 - 2009 (Chair and Officer)
- Sacramento County Bar Association, Taxation Section, 2006 - 2009 (Liaison to the IRS Tax Practitioners' Group)
- Sacramento County Bar Association, Taxation Section, 2005 - 2008 (Chair and Officer)
- State Bar of California, Taxation Section, Young Tax Lawyers, 2003 - 2006 (Chair and Officer)
- 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 Positions
- Mopsick Williams, LLP, Managing Partner, 2005 - 2011
Articles
Published Works
- H&R Block Denies 'Peace of Mind Claim' For Couple After Costly Mistake on Taxes
- California Tax Appeals Office---Without the Politics---Winning Fans
- 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
- What Happens When My Tax Preparer Makes a Mistake?
- 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
- 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
Office Info
Other Colleagues
- Tax
Nearby Lawyers
- Tax
- 3.7 miles away
The power of the lawyer is in the uncertainty of the law.