Texas Child Support Records - DOC

							                                     NO. ________________

 IN THE INTEREST OF                              §                 IN THE DISTRICT COURT
                                                 §
                                                 §
 DOE DOE                                         §             _______ JUDICIAL DISTRICT
                                                 §
 CHILD                                           §                __________ COUNTY, TEXAS


                    BRIEF REGARDING: RECORDS KEPT FOR TAX
                          AND CHILD SUPPORT PURPOSES


To This Honorable Court:

Petitioner, John Doe, submits this brief in support of the authenticity and admissibility of records
kept by Petitioner for tax and child support purposes:


I.     Records In Question – The records in question are:


       A.      Check stubs                                   E.      Retirement statement
       B.      W-2 Tax Statements                            F.      Utility bills
       C.      1040 Tax Returns                              G.      Bank Statement
       D.      Mortgage Statements


II.    Bases for Admissibility – The bases for admissibility of the records are:


       A.      The above documents are records of regularly conducted “business” activity.
               “Business” means any and every kind of regular organized activity whether
               conducted for profit or not. T.R.E. 8.03(6) No question has been raised as to the
               authenticity of the original. T.R.E. 1003. [Appendix 1]


       B.      Tex. Fam. Code §154.063 [Child Support] – requires parties to parent-child support
               actions to [1] furnish information sufficient to accurately identify that party’s net
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     resources and ability to pay child support; and [2] produce copies of income tax
     returns for the past two years. [Appendix 2] “Net resources are calculated under Tex.
     Fam. Code §154.062. [Appendix 3]


C.   Local Rule 4 of the Rules of the Judicial District Courts of Harris County, Texas
     – Family Trial Division – requires disclosure of financial information for child
     support and inventories. [Appendix 4]


D.   The Department of the Treasury – Internal Revenue Service, Publication 552
     [Recordkeeping for Individuals] – proscribes recordkeeping for individuals in two
     categories, (1) Basic Records [Income, expenses, home and investments] and (2)
     Specific Records [alimony, business use of a home, casualty and theft losses, child
     care credit, contributions, credit for the elderly or disabled, employee business
     expenses, gambling winnings and losses, individual retirement arrangements, medical
     and dental expenses, mortgage interest, pensions and annuities and taxes.]
     Additionally, Publication 552 proscribes record keeping for up to seven (7) years on
     regular returns and no limit for filing a fraudulent return or no return at all.
     [Appendix 5]


E.   Income Tax Records – made at the behest of the I.R.S. are business records made in
     the regular course of business, and are admissible under Rule 803(6) of the Texas
     Rules of Evidence, where relevant. Currin v. Unis, 711 SW2d 290 (TEX. APP. –
     DALLAS 1986, no writ). [Appendix 6]




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                                              Respectfully submitted,

                                              JENKINS & KAMIN, LLP


                                              ______________________________
                                              JOHN “BO” NICHOLS, JR.
                                              State Bar No.: 00797152
                                              Two Greenway Plaza, Suite 600
                                              Houston, Texas 77046
                                              713/626-0208
                                              713/425-5094 (facsimile)

                                              Attorney for Petitioner
                                              John Doe


                                      Certificate of Service


I certify that a true copy of the above was served on each attorney of record or party in accordance
with the Texas Rules of Civil Procedure on ________________, 2008.



                                              JOHN “BO” NICHOLS, JR.
                                              Attorney for Petitioner




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tioner




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