Trial court properly ordered the parties to sign and amended tax return and wife was entitled to half the refund. The parties had filed joint returns, the divorce judgment ordered that refunds were to be equally divided for a different year and the refund check was in joint name. (Not published, but citable.)
Trial court did not err is assessing joint tax refund to husband who used it to towards his estimated taxes for the following year, for which he was solely liable.
Estimated tax payments credited only to taxpayer even where made with community funds.
Each spouse has unqualified freedom to decide whether or not to file a joint return, but any adverse financial consequences of failing to file jointly can be taken into account in property division.
Each spouse has unqualified freedom to decide whether or not to file a joint return, but any adverse financial consequences of failing to file jointly can be taken into account in property division.
Trial courts have discretionary authority to compel parties to file joint tax returns. Whether it is appropriate to compel that result will depend upon the facts presented in any given case. In general, however, trial courts should avoid compelling parties to execute joint tax returns because of the potential liability to which the parties would be exposed, and because there generally exists a means by which to compensate the parties for the adverse tax consequences of filing separately.
Trial court making property division in divorce action could not order parties to file a joint income tax return.
Court has authority to hold wife in contempt for refusing to sign joint return.
Wife’s refusal to file joint tax return was waste where wife did not suggest a reasonable belief that the returns were fraudulent or otherwise subject to challenge.