Court Opinion

ID: 9534664
Source: CourtListenerOpinion
Date Created: 2023-08-07 04:41:50.362614+00
Date Added: 2024-06-11T13:30:58.942043
License: Public Domain

DARDEN, Judge,
dissenting.
I respectfully dissent. The trial courts of this state are mandated to properly use and apply the Child Support Guidelines, as adopted by our supreme court, which require both parents to submit a verified Child Support Guideline worksheet for the trial court's consideration in determining an award of child support.
Furthermore, although trial courts must have discretion to tailor a child support award to the cireumstances, this discretion must be exercised within the methodological framework established by the guidelines, McGinley-Eillis v. Ellis (1994), Ind., 638 N.E.2d 1249, 1251-52, since rules which are adopted by our supreme court have the effect of law and are binding upon this court as well as the parties. Eggers v. Wright (1969), 253 Ind. 44, 245 N.E.2d 331, 334.
An award of child support is based upon the weekly gross income of both parents, which is required to be reported on a Child Support Guideline worksheet. Ind.Child Support Guideline 3(B)(1) states:
A copy of the worksheet which accompanies these Guidelines shall be completed and filed with the court in each case in which the court is asked to order support, including cases in which agreed orders are submitted, and worksheets shall be signed by both parties, not their counsel under penalties of perjury.2
*552(Emphasis added). Here, while Young submitted a completed and signed guideline worksheet, Dye did not. In Cobb v. Cobb (1992), Ind.App., 588 N.E.2d 571, 575, we held that it was error for a trial court to base its support order on an unverified unsigned worksheet. Similarly, and in light of the mandatory language of Child Supp.G. 3(B)(1), I believe the trial court here erred in awarding child support where only one parent submitted a worksheet.
A party who fails to submit a verified worksheet can be sanctioned by the trial court for failure to abide by the Child Support Guideline rules. In the case at bar, the record fails to demonstrate whether Dye's failure to submit a verified worksheet was inadvertent or willful. In my opinion, the trial court has an obligation to ensure the record reflects that the basis for its decision to award child support was framed within the methodology established by the Child Support Guidelines. McGinley-Ellis, supra.
The worksheet requirement is particularly important where, as here, the only evidence of Dye's weekly income is the unsupported estimate of $500.00 per week reported on Young's worksheet. Ind.Child Support Guideline 3(A)(2) provides:
Weekly Gross Income from self-employment, operation of a business, rent, and royalties is defined as gross receipts minus ordinary and necessary expenses. In general, these types of income and expenses from self-employment or operation of a business should be carefully reviewed in order that the deductions be restricted to reasonable out-of-pocket expenditures nee-essary for the production of income. These expenditures may include a reasonable yearly deduction for necessary capital expenditures. Weekly gross income from self-employment may differ from a determination of business income for tax purposes.
(Emphasis added). As noted by our supreme court in McGinley-Ellis, supra at 1252, "[this approach was adopted in recognition of the fact that the self-employed and those in analogous situations often have an ability to control the structure and amount of their own compensation." Furthermore, Ind. Child Support Guideline 3(B)(2) provides:
Income statements of the parents shall be verified with documentation of both current and past income. Suitable documentation of current earnings includes pay-stubs, employer statements, or receipts and expenses if self-employed. Documentation of income may be supplemented with copies of tax returns.
(Emphasis added).
While Dye did submit his tax returns for the years 1988, 1989, 1990, and 1992, he provided no income verification for 1993. Further, Dye wholly failed to submit evidence as to his business expenses for any year. Nevertheless, in his appellate brief, Dye posits that the information contained in the tax returns is indicative of his low income, and proof that the trial court's award of $110.00 per week is more than he is able to afford. I am not convinced of this assertion; however, the record, as presented for appellate review, is devoid of evidence to analyze the basis of the award for child support against Dye.
Dye testified that he pays approximately $60.00 a week in child support for two other children, he supports another child who is living with him, and he provides health insurance for D. and T. at a cost of $21.00 per child per month. Without passing upon the veracity of these statements, I cannot help but notice, however, that Dye also claims to have had income of only $687.00 for the year 1992. This contradictory evidence demonstrates not only the concern, as was noted above by our supreme court, that those who are self-employed "often have the ability to control and structure the amount of their own compensation," but also the need for business expense documentation. Therefore, because the record reveals neither a worksheet signed and verified by Dye, nor any documented evidence of his weekly gross income, I believe the trial court erred in ordering an award of child support in the first *553place, absent proper documentation or evidence in the record in support thereof.
Furthermore, because the record fails to document Dye's financial resources, and because no verification of Dye's weekly gross income exists, as is required by Child Supp.G. 3(B)(2), I can only conclude the trial court abused its discretion in ordering Dye to pay $750.00 of Young's attorney fees.
Accordingly, I would reverse the trial court's order directing Dye to pay $110.00 a week in child support and $750.00 of Young's attorney fees, and I would remand for a procedurally correct hearing.

. The commentary to Child Support.G. 3(B)(1) explains: When one party does not agree with *552the income claimed by the opposing party, the parties should sign and submit separate worksheets showing their respective opinions of the appropriate child support calculation.