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