Besse M. Johannsen joined the Tax and Business departments of the firm in December, 2004, after practicing as a tax attorney at a local firm specializing in tax controversy practice. A fourth-generation graduate of the University of California at Santa Barbara, Besse received her law degree summa cum laude in 2002 from California Western School of Law in San Diego, and her Master of Laws (LL.M.) in Taxation from New York University School of Law in 2003. While at Cal Western, Besse was Executive Editor of the law review, treasurer of the Public Interest Law Foundation and a Judicial Extern to the Hon. James F. Stiven, U.S. Magistrate Judge (now retired).

Besse is a member of the Service Committee of the Uptown San Diego Sunrise Rotary Club. She is admitted to practice in California and is a member of the Tax Section of the San Diego County Bar Association, and a member of the Real Property, Probate and Trust Section and Tax Section of the American Bar Association.