CALIFORNIA FAMILY LAW
...Income Tax Matters
......Tax Returns/Rates
.........Discovery of Tax Returns
............Support Issues
 11 Cards On This Topic:
  • Tax returns may be discovered and used in any support proceeding.
  • Tax return shall be provided to other party as part of an I&E.
  • Tax returns must be produced at hearing on an application for expedited child support order.
  • Tax records of third parties not absolutely privileged; narrow exception created when necessary in dissolution.
  • W can conduct judgment debtor exam in conjunction with FC 3552, obtain copy of H's tax returns and examine him re contents, subject to requirement of confidentiality.
  • Oral agreement after marriage making income of subsequent spouse s/p may preclude prior spouse's ability to force disclosure.
  • Tax returns not privileged in limited context of proceedings to enforce child support payment.
  • Financial records of former spouse's housemate not automatically discoverable in action to increase child support paid by former spouse.
  • Tax returns not discoverable until paternity proved.
  • No coerced disclosure of business' tax returns or information on co-owners' income.
  • L.A. local rules: Mandatory disclosure of financial documents.


    •