Law Office of Williams & Associates, P.C. - Sacramento, CA

Overview

Awards and Honors

Super Lawyers® Selectees

Super Lawyers® is a rating service of outstanding lawyers from more than 70 practice areas who have attained a high-degree of peer recognition and professional achievement. The patented selection process includes independent research, peer nominations, and peer evaluations. The number provided represents the number of attorneys at the firm that have been selected to the Super Lawyers or Rising Stars lists.

Law Office of Williams & Associates, P.C. selected for a Super Lawyers® list

• Williams, Betty On a Super Lawyers® List

Previous Law Firm Names

• Williams & Associates

Classes and Seminars

• Various Tax Presentations, CA State Bar and Sac County Bar Association, 1984 - Present

Pro Bono Activities

• Executive Committee of the Taxation Section of the State Bar of California, 2012 - 2014
• California Tax Lawyer, 2012 - 2013
• Sacramento Regional Human Rights/Fair Housing Commission, 2009 - 2013
• State Bar of California, Taxation Section, Estate and Gift Tax Section, 2007 - 2008
• Sacramento County Bar Association, Business Section, 2006 - 2009
• Sacramento County Bar Association, Taxation Section, 2005 - 2009
• State Bar of California, Taxation Section, Young Tax Lawyers, 2003 - 2006
• Vice Chair of the Board of the California Lawyers Association
• Officer, Board of Representatives of the California Lawyers Association , 2018 - Present

Representative Clients

• Corporations

• Governmental Entities

• Individuals, Civillay and Criminally

• Widely Held Limited Partnerships

Representative Cases

• Charles Derby vs. Commissioner
  • Citation: T.C. Memo 2008-45
  • Court: US Tax Court
  • Year: 2008
• Phillips vs. Commissioner
  • Citation: 114 TC No. 7
  • Court: US Tax Court
  • Year: 2000

Published Works

Articles

• IRS Abuse of Anti-Tax-Shelter Rules, Tax Notes Today, 152-86, 2006
  
• The IRS Unfairly Attacks the Tool Industry, Tax Notes Today, 84-47, 2005
  
• 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
• 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
• What do the Two Ninth Circuit Decisions, Ruiz v. Affinity Logistics I and Ruiz v. Affinity Logistics II, Mean to the Logistics and Delivery Industry in California?, Dispatch News - The Official Publication of the California Delivery Association, Autumn 2014
• California Should Create Its Own Voluntary Classification Settlement Program, State Tax Notes, (Vol. 72, No. 8, p. 487) May 26, 2014
• Legislation to Create an EDD Version of the IRS Voluntary Classification Settlement Program, presented to the State Bar of California Taxation Section, Sacramento Delegation, February 2014
• What do the Two Ninth Circuit Decisions, Ruiz v. Affinity Logistics I and Ruiz v. Affinity Logistics II, Mean to the Logistics and Delivery Industry in California?, August 2014
• Toward a Workable Contractor Business Model in the Delivery Industry, Dispatch News – The Official Publication of the California Delivery Association, Spring 2013
• IRS Abuse of Anti-Tax-Shelter Rules, Tax Notes Today, 152-86, 2006
• The IRS Unfairly Attacks the Tool Industry, Tax Notes Today, 84-47, 2005