- 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
Discovering Unreported Income: Practical Issues
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