CALIFORNIA EVIDENCE: CIVIL AND CRIMINAL
...Privileges
......Tax Returns
.........Support Issues
 10 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 Income and Expense Declaration.
  • Tax returns must be produced at hearing on an application for expedited child support order.
  • L.A. local rules: Mandatory disclosure of financial documents.
  • Tax records of third parties not absolutely privileged; narrow exception created when necessary in dissolution.
  • W can conduct judgment debtor exam in conjunction with Fam. Code section 3552, obtain copy of H's tax returns and examine him re contents, subject to requirement of confidentiality.
  • 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.


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