IMPUTING INCOME TO HUSBAND

This was a very contested postjudgment proceeding. The trial court dealt with numerous financial issues. The court imputed income to the payor (husband), who owned his own business. The court heard lengthy testimony that revealed discrepancies between his tax returns and his financial affidavit. “In order to impute income to a party, the court must find that the payor is voluntarily unemployed, is attempting to evade a support obligation, or has unreasonably failed to take advantage of an employment opportunity.” In re Marriage of Liszka, 2016 IL App (3d) 150238. Husband appealed the imputation of income, and the appellate court affirmed. The appellate court found that an imputation was the correct result because the trial court had found the husband’s testimony regarding his income not credible. So, it was reasonable to determine that the trial court imputed income because the husband was attempting to evade a support obligation. The imputation was, therefore, not against the manifest weight of the evidence. In re Marriage of Britton, 2022 IL App (5th) 210065.