Legal Question in Family Law in Tennessee
tax information for child support
I am currently in a child support case were the father saides he has been unable to obtain his tax information from the IRS, what can be done to get this information. The judge has requested this information for the last 10 years as our son is 10 years old and never been under a support order until recently, the purpose for the information is to establish back child support and set current support, yet at three different hearings he has not had this information available for the court.
The father is an MD and currently in solo practice.
Sincerely,
At a lost for words
1 Answer from Attorneys
Re: tax information for child support
1) When an original child support order is being established and the "obligor" fails and/or refuses to produce evidence of his/her income, such as W-2's, tax returns, pay check stubs, or other information that could be utilized to determine the obligor's current ability to support, gross income for the current and prior years can be determined by imputing annual income to the obligor. Certain facts that exist where child support would be in excess of the typical percentages imputed may be assessed by the court. The Court can assess/impute child support calculated based on a determination of the "obligor's" potential income, as evidenced by his or her educational level and previous work experience.
2) I would venture to guess that as a MD in solo practice he does not personally commit the time to do his own taxes. Does he have an accountant that could potentially be subject to a subpoena?
3) 1.6 IRS Procedures: Copies & Transcripts
How do I request a copy of my tax return for last year?
If you need an exact copy of a previously filed and processed return and all attachments (including Form W-2 (PDF)), you must complete Form 4506 (PDF), Request for Copy of Tax Return and mail it to the IRS address in the instructions along with a $39 fee for each tax year requested. Copies are generally available for returns filed in the current and past 6 years.
In cases where an exact copy of the return is not needed, tax return and transcripts may be ordered. The tax return transcript shows most line items contained on the return as it was originally filed, including any accompanying forms and schedules. In most cases, a tax return transcript will meet the requirements for lending institutions for mortgage verification purposes.
The transcript can be ordered by completing a Form 4506-T (PDF) Or call the IRS--- There is no charge for the transcript and you should receive it in 10 business days from the time we receive your request. Tax return transcripts are generally available for the current and past three years. If you need a statement of your tax account which shows changes that you or the IRS made after the original return was filed, you must request a "Tax Account Transcript". This transcript shows basic data including marital status, type of return filed, adjusted gross income, taxable income, payments and adjustments made on your account. Tax return and account transcripts are generally available for the current and past 3 years.
Form 4506-T (PDF) can also be used to get proof from the IRS that you did not file a tax return for a particular tax year.
Forms can be downloaded at irs.gov/forms/pubs or ordered by calling the IRS