Expect your tax returns to end up in evidence in a contested Georgia divorce.
Why They Are Relevant
OCGA 19-6-5(a) sets out what “shall be considered in determining the amount of alimony, if any, to be awarded,” and the list includes “[t]he financial resources of each party” and “[t]he condition of the parties, including the separate estate, earning capacity, and fixed liabilities of the parties.” A tax return speaks directly to those questions, which is what makes it relevant.
In Lanier v. Lanier, 278 Ga. 881 (2005), decided under Georgia’s former Evidence Code, a wife offered her husband’s returns for two years at trial. He objected that they put his character in evidence. The trial court allowed the questioning, noting that the returns “may bear on Ms. Lanier’s entitlement to alimony and Mr. Lanier’s ability to pay,” and the Georgia Supreme Court found no abuse of discretion.
A Return Is Your Own Statement, and a Judge Can Disbelieve It
Getting a document admitted is not the same as being believed. In Driver v. Driver, 292 Ga. 800 (2013), the divorce decree relied on “the documentary evidence of Husband’s financial situation,” which included his tax returns, salary information, and financial statements. But the trial court also found that “[t]he only documents offered by [Husband] were self-serving documents he prepared or had prepared by others at his direction,” and that he had “manipulated the financial evidence.” The Georgia Supreme Court affirmed, explaining that the court had not overlooked his documents – it “just found that evidence not to be credible.”
So a return that does not match your bank deposits, your lifestyle, or your own testimony can end up hurting you more than producing nothing at all.
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This post is a quick overview of the law and is not intended as legal advice. Please feel free to contact our office for a consultation if you have questions about this or any other legal aspects regarding your case!