The Book of Ecclesiastes tells us, “To everything there is a season.” That ancient wisdom can still be seen everywhere today. More school supplies are sold in August, more candy is sold in October, and more turkeys are purchased in November. Bookkeepers are busier at the end of the fiscal year, and wedding planners and caterers do more work in June. But what about family lawyers and dissolution attorneys? Their busy season actually coincides with the tax season – January through April 15 – because so many people who are seeking divorce use their tax return dollars to retain a divorce attorney. (The actual tax deadline date in 2016 will be April 18).

For many of us, a new year can bring with it a strengthened new resolve to live a happier, healthier, more satisfying life. Some may choose to stick with an unhappy marriage through the holiday season for the sake of the kids and relatives. The holidays are stressful, expensive, and busy for almost everyone. Frankly, November and December may not be the best months to break the news of an impending dissolution to friends and relatives. However, with the arrival of the new year and the prospect of some extra cash coming in the form of an income tax refund, tax season is when the largest number of people file for dissolution . The momentum and energy that a new year brings motivates many of us to take steps to improve our lives. If a marriage is broken and it cannot be fixed, there’s no time like the new year to do something positive about it. If you are seeking a divorce or even merely considering a divorce, this is the time to speak with a good divorce lawyer, and in southern California, with an experienced Orange County divorce attorney.

HOW SHOULD YOU PREPARE FOR DIVORCE?

Typically, as a marriage slowly deteriorates over time and it eventually becomes clear to both spouses that a dissolution is their only realistic option, they will begin shifting their attention away from saving the marriage and toward surviving the divorce without personal financial damage. This is the time when many spouses will begin hiding some of their assets to protect those assets from being divided in a divorce settlement. Hiding assets is unethical, illegal, and quite frankly, it happens far too frequently. If you file for a dissolution late in the year, for example, your spouse might arrange to hide that year-end bonus check or to have an employer hold it – until it doesn’t have to be shared.

If you are filing for divorce this tax season or any time of the year, you must be fully prepared for the financial impact of that dissolution . A dissolution that isn’t handled properly can lead directly to unanticipated financial trouble, and all of the motivation, energy, and resolve in the world cannot change the hard realities of money. One sad example of those hard realities is the Tampa police officer whose own tax refund apparently wasn’t sufficient to finance her divorce, so she prepared for divorce the wrong way. She stole checks from the Tampa Police Department’s evidence locker to fund her divorce from an unhappy marriage to another police officer. In January, former Tampa police detective Jeanette Hevel was sentenced by a federal judge to five years of probation with eight months of home detention. Hevel faced a federal charge of theft of government property for stealing and cashing about $88,000 worth of fraudulent tax refund checks, $10,000 in money orders, and a $3,000 refund anticipation loan check, all of which were in her custody at the Tampa Police Department. She could have been sentenced to ten years in a federal prison.

WHAT STEPS SHOULD YOU TAKE?

Hevel took the checks in 2011 and 2012, when tax refund fraud was exploding in Tampa and police were struggling to deal with the crime. Hevel learned that there were dozens of IRS refund checks in the Tampa Police Department evidence room. According to a sentencing memorandum filed by Hevel’s lawyer, Hevel “was in a difficult position. Her goal was to escape a failed marriage but she had no financial means in which to accomplish this goal.” Hevel talked to a “street criminal,” who cashed bogus refund checks for ten to twenty cents on the dollar, the memo says. Hevel is the first of three Tampa police officers, along with one former civilian employee, accused of committing crimes in connection with the city’s epidemic of tax refund fraud, but she’s apparently the only one who needed money for a divorce. In order to prepare properly for the financial aspects of divorce, take these three steps:

1. Review all of your finances, financial paperwork, and your credit.
2. Open new bank accounts in your name only.
3. Consult a good divorce attorney regarding the cost of a dissolution.

Although the cost of a dissolution will differ from state to state – and from case to case, depending on the complexity of the divorce and the level of cooperation between the parties – with most family law attorneys, a reasonable payment plan can usually be arranged. In this state, the California Family Code is designed so that one spouse cannot gain an unfair advantage over the other in the divorce process simply because of an income differential. If you are divorcing in southern California, ask an experienced Orange County divorce attorney more about how attorney’s fees might be included as part of your divorce settlement. The California Family Code specifies that if one spouse in a divorce rejects divorce agreements and thus drives up litigation expenses, that spouse can be ordered by the court to pay for the other spouse’s attorney. Additionally, California’s Code of Civil Procedure lets a spouse pursue attorney’s fees against the other spouse’s attorney when that lawyer files a motion or document that is utterly without merit.

HOW CAN YOU REDUCE THE COST OF DIVORCE?

The fees that a divorce attorney will charge also depend on the level of legal service that the attorney provides. Obviously, full legal representation will cost more than partial representation (handling only alimony, for example, or only child custody), and representation will cost more than consultation only. The more issues that go to trial, the more a dissolution will cost. For example, if you and your spouse can settle between one another any or all of the following matters without dispute, you can further reduce the cost of your divorce. Those issues are:

1. division of property
2. division of debts
3. child custody
4. child support
5. alimony or spousal support
6. attorney’s fees
7. claims for reimbursement
8. claims for breach of fiduciary duty

If you are counting on your income tax refund to finance your dissolution, you should know that some tax refunds may be briefly delayed this year because of a brief glitch in the IRS electronic filing system in February. You should also be aware that criminals are working harder than ever this year to steal your tax refund. “The identity theft with the tax returns has become a cottage industry,” one New York tax attorney told CBS News. The IRS says that it has implemented new identity theft screening filters to spot false returns that use stolen Social Security numbers, but the IRS also suggests that you never carry your Social Security number with you and that you protect any documents that have your Social Security number on them.

HOW DOES THE DIVORCE PROCESS WORK?

In the state of California, if you are using your income tax refund to launch your dissolution during this tax season, here is a brief overview of the rules and steps in the California divorce process. The rules apply equally to opposite-sex and to same-sex married couples. Divorce in California is “no-fault” dissolution . Neither spouse needs to prove that the other spouse is “at-fault.” Either spouse may file for the divorce. At least one partner must reside in California for six months before he or she can file, and that spouse must also reside at least three months in the county where the divorce petition is filed. A California divorce will take at least six months. Unless the spouses can reach their own property division agreement, property acquired during the marriage is community property that will be divided by the court. One partner may also be ordered by the court to provide alimony – “spousal support” – to the other. When children are involved in a divorce, one parent normally provides child support to the custodial parent until the child or children reach age 18. Judges in California utilize precise guidelines when they decide on child support, and the state vigorously enforces child support orders.

For the individualized, detailed advice and representation you’ll need in a California dissolution , speak with an experienced Orange County divorce lawyer. The best time of year to file for a dissolution – for you – is the time when you’re genuinely and fully prepared to emerge from the dissolution in the best possible financial condition. When you seek a divorce lawyer, you must have someone who is sensitive to both your emotional and your financial concerns. An experienced Orange County divorce attorney can help. If you are divorcing in southern California, don’t wait to make the call.

Our government is an extremely curious creature; it likes to know as much about us as it can. You’ve seen the news stories about surveillance and privacy. The National Security Agency (NSA), for example, monitored nearly 125 billion phone calls in just one month, according to a number of news reports in 2013, and it’s only of many federal agencies that have a great deal of interest in our private affairs. When money, property, or investments change hands, the Internal Revenue Service (IRS) is the agency that wants to know, because your income taxes will be affected. Income tax season is here once again, along with the accompanying paperwork, headaches, anxiety, and confusion. One thing that can make taxes even more difficult and confusing – and sometimes costlier – is if you are divorcing, recently divorced, or if you are anticipating an imminent divorce.

With April 15 coming up fast, you may be concerned about whether you should file for divorce first or if you should file your tax return first. In a divorce, even if your finances are modest, your ex might take some of your assets and property, but an even bigger threat to your assets and property is the IRS. Of course, the overall impact of your divorce on your taxes will hinge on your unique personal situation, and understanding exactly what’s at risk in your own case can help you stay out of trouble with the IRS. Going into a divorce, whether your finances are modest or more affluent, you must have the insights and representation of a seasoned divorce attorney who fully understands the tax issues involved in the divorce process. In southern California, you should speak first with an experienced Orange County divorce lawyer.

However, you should also know right now that there is no need to panic about the April 15 income tax deadline. This tax season, the IRS is only interested in knowing what your marital status was at the conclusion of 2015. Filing for taxes first or filing for divorce first is your choice, although you may still want to make that choice with the help of an experienced divorce attorney. However, for this tax season, the IRS will categorize you as “divorced” only if your divorce was final on or before December 31, 2015. If you were still married when 2015 ended, the IRS will categorize you as married for tax year 2015 without regard to your marital status subsequent to December 31, 2015. If you and your spouse were legally or informally separated in 2015, you are still categorized by the IRS as married for that year if no final court judgment dissolving the marriage was issued in 2015.

FILING JOINTLY

If your divorce is now pending but has not yet been finalized, you and your spouse may file a joint return for tax year 2015 if both of you agree to file jointly. First, however, you should seek advice from your divorce attorney and from your tax advisor regarding the pros and cons of filing your income tax return jointly. In most cases – although not all, and it depends on a number of factors – your final tax amount will be lower if you can arrange to file jointly. The disadvantage of joint filing is joint liability, although a tax indemnification agreement may offer you some protection. An indemnification agreement places liability on the spouse who prepares the joint return and protects the spouse who didn’t. If you choose to file jointly, ask your divorce attorney if you need to obtain a tax indemnification agreement.

What is imperative when you are filing jointly is knowing for certain how the two of you will handle any federal tax refund or liability. If a refund check is coming in the mail, be sure that the check is payable to both of you, or have a written document signed by both of you stipulating that both spouses will receive their fair share of the refund. If the tax refund is in the form of a direct deposit, have it placed in a joint account – or obtain a written agreement that protects your share.

If you do not want your spouse to prepare a joint income tax return, either have the joint return done professionally or just file your own federal income tax return separately. You certainly cannot be forced – by a judge or anyone else – to file a joint tax return if you prefer not to. If you choose to file separately but your divorce was not final on or before December 31, 2015, and the IRS thus categorizes you as married for tax year 2015, you should file as either “head of household” or as “married filing separately,” depending on your personal circumstances.

Filing as a “head of household” allows you to claim the dependent care credit and the earned income credit as well as the standard deduction, and it may also reduce your overall tax burden. You may file as head of household if your spouse did not live with you for at least the last six months of 2015, if you were responsible for more than half of your household’s expenses in 2015, and if your home was the primary residence of your child or children for more than half of the year.

IF YOUR DIVORCE WAS FINAL IN 2015

If your divorce was final on or before December 31, 2015, the IRS will categorize you as divorced for that tax year, and you cannot file jointly. Your filing status will be “single” or “head of household.” If you can claim exemptions for your child or children after the divorce is finalized, it can make a huge difference in the final tax amount you will owe. Child support and property distribution payments are not considered income for the receiving ex-spouse and are not deductible for the paying ex-spouse. However, alimony payments – now called “spousal support” in most states – are a different matter entirely, and during a divorce, you must consider not only how much spousal support you will pay or receive, but you also must consider the tax impact of spousal support payments. If you receive payments, nothing will be withheld or deducted, and that could mean a big tax hit unless you take some kind of action. You can reduce the tax impact of receiving alimony by arranging with the IRS to pay your income taxes quarterly or by having your employer withhold more from each of your paychecks.

As mentioned above, child support and property distribution payments are not tax deductible, but if you make alimony payments, because those payments are tax deductible, the IRS may decide to investigate your finances. The agency scrutinizes alimony payments in the initial three years subsequent to a divorce to ensure that you are not deceptively making nondeductible payments – distributions of assets and property or obligations like legal fees – as alimony payments to make them deductible.

DON’T MAKE THINGS WORSE – HELP IS HERE

Let a good divorce lawyer advise you and help you to keep your finances in order as you divorce and transition into the next part of your life. You will need a divorce lawyer who will help you answer the IRS if it has questions regarding the spousal support you pay or receive or about any other divorce-related tax matter. Do not hesitate or be embarrassed to ask your divorce lawyer about the financial and tax issues related to your divorce – these are routine matters for attorneys who focus exclusively on divorce and family law. If it’s necessary, your divorce attorney can work with or refer you to financial advisors, tax specialists, professional financial counselors, and other helpful resources in your community. Taxes, of course, are not your only financial concern in a divorce. Take these important steps as early as possible in the divorce process to safeguard yourself, your children, and your financial future:

• Cancel all joint expenses.
• Establish a budget and adhere to it.
• If necessary, change the beneficiary’s name on your policies and accounts.
• Examine your life insurance policy to determine if it needs to be altered.
• Review your financial, retirement, and estate plans.

Divorce never goes smoothly, it is never easy, and for most people a divorce is deeply stressful, profoundly exhausting, and emotionally painful. You have to deal with major life changes and tough financial questions at precisely the same time you are emotionally vulnerable. If a divorce means a significant change to your finances and your income, thoughtful financial preparation and careful planning will be required. Financial details are a big part of any divorce, and the more you and your spouse own, the more complicated your divorce will become. Don’t make it worse by failing to confront aggressively the tax issues raised by your divorce. Arrange instead to consult with an experienced divorce lawyer who knows how divorce impacts your taxes – someone who can help you fully understand your own tax and financial situation. If you are divorcing in southern California, take your case to an experienced and trustworthy Orange County divorce lawyer who will fight for your best long-term financial interests. If you are divorcing or considering divorce right now, make the call as quickly as possible.

Divorce in California can be quite complicated, and if you are divorcing in Orange County, it’s absolutely imperative to have the advice and services of an experienced Orange County divorce lawyer. The rules and procedures for a California dissolution apply equally to opposite-sex and same-sex married couples and to registered domestic partners. Here’s a brief overview.

The law in California is “no-fault” divorce. Neither partner must prove that the other is “at-fault.” Either partner may obtain a divorce for irreconcilable differences. At least one partner must reside in this state for six months before he or she can file for dissolution, and that partner must live for at least three months in the county where the filing takes place. A divorce in California will take at least six months from the date when the non-filing partner is served with the petition for divorce. Property acquired during the marriage is considered community property and will be divided equitably by the court unless the divorcing partners can reach their own agreement. One partner may also be required to provide spousal support – “alimony” – to the other after a divorce.

When the divorcing partners are parents, the non-custodial parent is typically expected to provide child support payments until a child reaches his or her 18th birthday. California judges adhere to specific guidelines when determining child support amounts, and California aggressively enforces child support orders. Child custody is determined by what a court considers the best interests of the child. To have a child custody order modified after a divorce, you must show the court that a circumstance has significantly changed and that a modification will be in the child’s best interests. What you’ve read here is the most basic description of what happens in a dissolution in California. For the detailed advice and legal representation you’ll need in a California dissolution proceeding, speak right away with an experienced Orange County divorce lawyer.

It’s no secret that divorces are difficult. Emotions can run quite high. Today, in the era of no-fault divorce, if children are involved, or if significant assets and properties are in dispute, it’s imperative to stay focused on settling the issues rather than expressing the emotions. If you are divorcing in Orange County or elsewhere in southern California, work from the beginning with an experienced California attorney whose practice focuses exclusively on family law. Contact an experienced Orange County divorce lawyer to discuss dissolution or to learn about alternatives to annulment.

It’s now been 46 years since California Governor Ronald Reagan signed into law a measure, the Family Law Act of 1969, making California the nation’s first no-fault dissolution state. Prior to 1969, in all fifty states, one spouse essentially “sued” the other for divorce, claiming that one or more acts constituted “grounds” for annulment. No-fault divorce changes all of that. Under no-fault dissolution laws, if one spouse wants a dissolution, nothing has to be proven, and there’s ultimately no way the other spouse can prevent the dissolution. Divorce is never easy, but the Family Law Act made divorce proceedings somewhat less contentious, because it’s no longer necessary to prove that one spouse did anything providing “grounds” for annulment.

No-fault dissolution is not a perfect system, but no one really wants to return to forcing people to remain married against their will. Since California pioneered no-fault dissolution in 1969, every state in the nation now allows for it. In any dissolution settlement, your future is genuinely at stake, so you must ensure that your legal rights and your long-term best interests are protected. Let an experienced Orange County divorce lawyer handle your dissolution and advocate aggressively on your behalf. If you are divorcing in southern California, now or in the future, make the call and obtain the help you need.

Champion boxer Shane Mosley is trying to collect a $6 million purse from his ostensible ex-spouse. The boxing champ is asking courts in New York to help him prove that his wife was a bigamist when she married him, which would mean she is not entitled to the $6 million she received in their divorce settlement. Mosley, 43, charges in court papers that Jin Mosley, 39, never told him when they married in 2002 that she had already tied the knot with a man named Sanjay Dwivedi. Jin Mosley’s lawyer denied the boxer’s allegations. “She was never married simultaneously to anyone while she was married to Mosley,” the attorney stated.

Mosley says he hired a private investigator who discovered that Jin C. Mosley – originally Jin C. Sheehan – had married Sanjay Dwivedi in 1995 and had divorced him in Manhattan in 2006. Mosley says that means his ex-wife was married to both men for four years. In California, if you discover that the person you’ve married is already married to someone else, you don’t have to go through an entire divorce procedure. You can have the marriage annulled. Before you decide on an annulment or a divorce, discuss your personal circumstances, your rights, and your options with an experienced Orange County divorce attorney.

Annulment ends a marriage in cases where the marriage was never actually “valid” from the beginning. Not every state offers annulment, and California courts will not grant every annulment request – but the courts will grant annulments for bigamy, if you can prove it. An experienced Orange County divorce attorney can help you decide if annulment is right in your situation. If you are considering annulment or divorce, or if you need legal advice and services regarding any other matter of family law, don’t hesitate to acquire the legal help you need. Contact an experienced Orange County divorce attorney as quickly as possible.