Can You Subpoena Tax Returns Of Your Ex Spouse From the Internal Revenue Service?
A change in circumstance can mean a modification in the amount of child support or spousal support, so sometimes a person may seek copies of tax returns from the ex-spouse to show an increase in income which might support an application for an increase in support.
Q: Can You Subpoena Your Ex-spouse’s Tax Returns From the Internal Revenue Service?
A: No, you can’t. The IRS won’t divulge them. According to a post by Richard Gordon Stack, Esq. a tax attorney in Los Angeles if you attempt to subpoena those records from the IRS, the U.S. Attorney’s Office will remove the Subpoena to the U.S. District Court and then move to dismiss it on the grounds that the IRA is not subject to a State Court subpoena.
What Can You Do? You can serve a Request for Production of the tax returns on your ex-spouse. Pursuant to Family Code Section 3665 your spouse should turn them over.
What do you do if the request is ignored? You can obtain sanctions under Family Code Section 3667, and you can ask for the information directly from the ex spouse’s employer.
How do you ask for the returns? Assuming this is happening after a judgment in a divorce or paternity case you do it with a Judicial Counsel Form: FL-397
Here is the link to Mr. Stack’s post.