garnet
journeyman
Reged: 01/02/08
Posts: 51
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The court appointed a neutral forensic accountant to value and report on stbx's business. If we go to trial on the financial issues, will the report be sufficient evidence, or will the accountant need to be present to testify as well?
If the accountant finds that the cash flow of the business during the marriage is far greater than what was reported on joint tax returns, what is my potential personal IRS liablity? Despite what stbx claims, I was not privy to the details of his business/income. I always asked our accountant before signing returns, but what else could I have done?
I have tried to settle the financial issues with stbx, but to no avail. I don't want to go down this road, but unless something drastically changes, I don't think I will have any choice but to let the judge determine child support/distribution of assets (I am not seeking spousal support).
Any insight/advice you can give is greatly appreaciated. I am unrepresented (and can't afford a lawyer), and this is all uncharted territory for me.
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Maury
Carpal \'Tunnel
Reged: 06/02/04
Posts: 8146
Loc: This Asylum --->
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At a trial (evidentiary hearing), any exhibit introduced must have foundation laid for it. Any expert must be present to introduce their report, support it through testimony and be cross examined rebating their credentials, methodology, and conclusions.
If it is not an evidentiary hearing, it may be possible to introduce exhibits informally or with affidavits.
Procedures can vary depending on the State and proceeding. You must consult with a lawyer in your area.
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Renny
addict
Reged: 09/24/11
Posts: 479
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I'm curious how you got this far without representation. At any rate, the accountant most likely will have to testify for the report to be introduced into evidence. Is your husband paying for this? It's going to be difficult if not impossible for you to represent yourself at a trial. Have you thought of mediation with a mediator with a financial planning/accounting background?
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garnet
journeyman
Reged: 01/02/08
Posts: 51
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Thank you for your responses. It is definitely a full evidentiary hearing. I will make arrangements for the accountant to be there. Hopefully I will be able to afford the fee for his testimony. Finances are the only remaining issue (custody was separately adjudicated), so my fingers are crossed that this will all be over soon.
As for how I go this far - I started out with counsel, but the divorce has dragged on, and when the debts mounted and I could no longer pay, I had to relieve my attoreny. Stbx is not paying for any of this - at least not voluntarily. We have tried to settle things, but to no avail. I don't think that a mediator will be of much use - there's no reasoning with a crazy person. It's sad because at this point there are few remaining marital assets, neither party is seeking spousal support, and the only real issue is child support. Stbx does not want to pay, and has not paid in many months, so there are substantial arrears. I basically need court ordered child support, and the amount is unclear because stbx is self-employed, making his income difficult to prove and easy for him to obscure.
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Renny
addict
Reged: 09/24/11
Posts: 479
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Sometimes you just have to go to trial. You sound as though you have the big picture. Good luck to you.
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Maury
Carpal \'Tunnel
Reged: 06/02/04
Posts: 8146
Loc: This Asylum --->
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Provide witness with outline in advance and seek feedback regarding questions they are uncomfortable with or which may not be favorable to your position.
DIRECT EXAMINATION
I. PERSONAL BACKGROUND: CURRICULUM VITA
Name
What is your occupation
Where are you in private practice
Are you licensed in the State of ___________
When did you receive such license
How long have you been in the practice
Do you have any specialized training in the area of forensic accounting
Beginning with your undergraduate years, please explain your educational background
- undergraduate/degree obtained
- graduate work/MS obtained
- Ph.D.
Please describe your professional employment experience and please include any teaching positions you have held
Have you ever been appointed by the court or otherwise requested by the parties to conduct a forensic financial evaluation?
Can you approximate the number of times
Have you ever testified as an expert at trial or by way of deposition rendering an opinion regarding such an examination
How many times
I am showing you what has been marked EXHIBIT ____. (Accountant’s Resume) Please identify that document. Is it true and correct to the best of your knowledge> your honor, we would offer Exhibit )___
ADMIT INTO EVIDENCE PSYCHOLOGIST'S CURRICULUM VITA
Were you requested to conduct an independent forensic evaluation in this case
What is your normal process for conducting such an evaluation?
(GO THROUGH ORDINARY PROCESS STEP BY STEP)
In the present case, is that the process you used?
Who did you speak to as part of the evaluation?
What records did you review?
Were you asked to limit your evaluation in any fashion
Have you reached certain conclusions after your evaluation?
(EXPLAIN FINDINGS COMPLETELY – QUESTION DIRECTLY ON FAVORABLE FINDINGS)
I am showing you what is marked as EXHIBIT ____. Can you identify that document? Is this the report you prepared after your analysis? Is it true and correct to the best of your knowledge? You honor we would offer EXHIBIT ____
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garnet
journeyman
Reged: 01/02/08
Posts: 51
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Renny - thanks for your well wishes.
Maury - thanks so much for the detailed outline. I REALLY appreciate it!!
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Eve
member
Reged: 11/28/05
Posts: 112
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Garnet,....We had a forensic accountant to evaluate my ex's business. Turns out, he can only evaluate what the business shows that my ex tells him about. In other words, yes, he will have to show all accounts for business, etc, but if he has set up a new corp name in another state and keeps the same company name as the Doing Business As, the accountant will not know about this and will not be able to trace it. So, there could be hidden assets you many not know about. Good luck!
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Renny
addict
Reged: 09/24/11
Posts: 479
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"ADMIT INTO EVIDENCE PSYCHOLOGIST'S CURRICULUM VITA"/quote
Note that this is for a psychologist, although it gives a general idea of how to lay a foundation for expert testimony. The questions regarding the "evaluation" and the reference to favorable findings are useful for a
therapist in custody case, not an accountant.
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garnet
journeyman
Reged: 01/02/08
Posts: 51
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Eve - Thanks for the advice. Although I have not seen the written report yet, we have had discussions with the accountant about his preliminary findings. If his report is in line with what he told us, it will a great help to my case.
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