Attention:Our firm remains operational offering remote teleconferencing for consultations and appointments via phone and/or Skype for those who are concerned about in-person meetings. We will be offering a free 1/2 hour telephone consultation during this time. If you are an existing client with a court appearance, we are closely monitoring the court system to determine what protocol is being taken. We will notify you of any changes to your upcoming court appearances as information comes in from the Superior Courts. We will continue to offer quality service during this time.

Discovering Unreported Income: Practical Issues

What factors should an attorney consider if he/she believes to have substantial proof that the other spouse has hidden assets and that the income from those assets is being held in a third party's name?  Marcyan proposes that the following points will, in large part, determine the best approach:

  • Opposing counsel's recognition of his client's risk
  • Opposing counsel's control over the client
  • Opposing counsel's understanding of the risk and possible criminal liability
  • Your own client's exposure and possible liability for earlier jointly filed tax returns
  • Your client's potential success in seeking "innocent spouse" status with the IRS
  • The likelihood of the judge's reporting tax fraud to the IRS and relevant state taxing authorities
  • The likelihood of courtroom personnel's reporting such testimony to the IRS in hopes of receiving a "Whistleblower's Award"
  • The adequacy of your expert witness's testimony before the divorce judge to support the fraud claim
  • Your ability to "prove up" the fraudulent activity without an expert and through the opposing spouse or his employee(s)
  • The persuasiveness of your presentation of evidence before the judge