The tax system is a matter of self-assessment. That means that each individual, required to file an income tax return, barring any disability, is in a position to self-assess themselves and file their own individual income tax returns.

With respect to any judgment of dissolution of marriage, there should be provision to handle the foreseen and the unforeseen in regards income tax adjustments after the judgement of dissolution of marriage is entered, with respect to years that pre-date the year the judgment of dissolution of marriage was entered.

Because of tax audits or for other reasons, there could be tax refunds due, or there could be taxes and additions owed. A well-drafted marital settlement agreement and/or judgment of dissolution of marriage should cover these contingencies including, but not limited to, making provision for which party receives what portion of any income tax refund, which party is responsible for paying what portion of any income taxes and additions that may be owned, and which party is responsible for professional fees or expenses that may be incurred. Further, there should be provisions that require the parties to communicate timely, and to act in good faith in attempting to resolve any tax issues that may arise after the divorce, including relating to years that preceded the date of the divorce.