Tax Returns Not Definitive When Setting Child Support

Tennessee child support case summary on income determination.

Anna Karpovich v. Gregory Brannick

The mother and father in this Shelby County, Tennessee case were divorced in 2003, and the father was ordered to pay $560 per month in child support for their son.  In 2016, the State of Tennessee, acting on behalf of the mother, filed a petition to establish arrears and to modify the child support.  A hearing was held before Judge Harold W. Horne, and the father’s obligation was increased to over $1,400 per month.  The father appealed to the Tennessee Court of Appeals.

The lower court had determined that the father’s income was $2,500 per month.  It made this finding based upon the father’s testimony, his prior work history, and his education.  Because of the child’s extraordinary educational needs, the court ordered an upward departure in the child support.  In a motion for rehearing, the father alleged that his only taxable income in 2016 was about $4,500, and that he had applied for social security disability.  But notwithstanding this evidence, the lower court affirmed its earlier findings.

After pointing out that the appeals court could not consider new evidence submitted by the pro se litigant, the court turned to the merits of the appeal.  The father alleged that the lower court erred in determining his income.  It framed the father’s position as being that the tax return reflected the father’s entire income.  But the appeals court pointed out that the trial court may consider other reliable evidence.  As the appeals court put it, the court is not required to accept a tax return at face value.  While they are usually useful, they are not necessarily definitive.

The appeals court reviewed the entire record and concluded that the evidence supported the lower court’s finding.  For that reason, it affirmed the determination of income for child support purposes.  The appeals court also assessed the costs of the appeal against the father.

No. W2017-01796-COA-R3-JV  (Tenn. Ct. App. Jan. 8, 2019).

See original opinion for exact language.  Legal citations omitted.

To learn more, see Child Support Laws in Tennessee.

See also Tennessee Parenting Plans and Child Support Worksheets: Building a Constructive Future for Your Family featuring actual examples of parenting plans and child support worksheets from real cases available on Amazon.com.