More often than not, a matrimonial law attorney is not a C.P.A. More often than not during the process of a case, a client will ask the advice of their attorney, “How should I/we file tax returns this year?”
The answer is and should be first and foremost a reference to a C.P.A. A qualified C.P.A will be able to look at a divorcing couple’s entire financial picture, including their past and advise as to how to best file the final tax return in a way to minimize the taxes due.
What happens when one party does not want to file a joint return because of concerns regarding tax liabilities or even worse, penalties? The recent unpublished Appellate Division decision of Hreha-Coloccia v. Coloccia, A-3892-07T1, decided September 2, 2009, gives some guidance in this regard.