Opinion ID: 2582200
Heading Depth: 4
Heading Rank: 2

Heading: The second hearing

Text: At the second hearing, which was held on May 13, 2004, Ovitt called Theodore Sherwin, a certified public accountant, as a witness. Sherwin testified that he had received three separate 2003 federal income tax returns from Byers: a signed return from January 2004, reporting a gross income of $14,369; an unsigned return from March 2004, indicating a gross income of $22,316; and a signed return from April 2004, indicating a gross income of $18,074. The unsigned return was incomplete, as it did not include a form required for the calculation of self-employment taxes, a form explaining a non-cash deduction of $1,300, or a completed partnership form. [3] Byers protested that, because his business was a partnership, he was not required to file certain forms that Sherwin expected, and claimed that he was trying to save the [c]ourt some time with this missing stuff. Sherwin gave an estimate of Byers's 2003 income by adding up his yearly expenses and assuming that Byers's income was at least equal to the total amount spent. For certain expenses, such as utilities, car maintenance, insurance, and credit card payments, Sherwin used estimates. The total of these expenses, and the income that Sherwin attributed to Byers for 2003, was $48,850. Byers disputed Sherwin's estimate, claiming that his company paid half of his $1,245 mortgage payment and eighty percent of his vehicle loan payments and operating expenses. The superior court master directed Byers to provide Sherwin a copy of what was actually filed with the IRS with all attachments, and set a deadline for Ovitt to respond to this in writing. Byers was given a deadline a week after Ovitt's to reply. Master Cole then offered to hold a third hearing if either party found one necessary. She explained in detail how Byers could request such a hearing: The Court: You may respond to [Ovitt's response to the tax return] in writing, whatever you think is necessary or appropriate, and then if you feel that you need to come back to [c]ourt and have a hearing and put on other evidence, you can tell me at that time. You can, depending on what Mr. Sherwin submits. Mr. Byers: Right. The Court: But you need to tell me by June 1st that you want a hearing and why you want a hearing, what you intend to do at the hearing. Mr. Byers: Okay. The Court: Okay? Mr. Byers: All right.