How to Subpoena Tax Returns for Court
Preparing for a court trial often includes obtaining subpoenas for relevant documents and key witnesses. Some documentary evidence is easy to subpoena because it is not protected by confidentiality laws. On the other hand, records such as tax returns require more effort on your part in order to obtain a subpoena. Therefore, if you need to subpoena tax returns to support your case in court, you need to start the process of obtaining those documents sooner rather than later.
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Instructions
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Negotiate with the party, individual or business that filed the tax returns you desire. Determine whether there is a possibility for a voluntary release of the required tax returns.
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Prepare a motion to subpoena tax returns. Include specific information as to why obtaining these tax returns is crucial to your ability to pursue your case.
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File the motion with the clerk of the court. The clerk will provide you with the date and time of the hearing on your motion.
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Deliver a copy of the motion to the other party in the lawsuit. If you are seeking tax returns from an individual or business that is not an actual party to the case, deliver a copy of the motion to subpoena tax returns to that person or company as well.
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Provide notice of the date and time of the hearing to the other party to the lawsuit and any other person or entity that is the subject of your subpoena request.
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Present your arguments regarding the need for the tax returns at the hearing. Be prepared to counter objections from the individual or business that is the subject of your subpoena request. The argument likely to be made to counter your motion is that the tax returns are not relevant.
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Recommend to the court that the subpoena be issued and the tax returns obtained. Suggest that the judge review the tax returns "in camera" before providing them to you. In camera means a private review of evidence by the judge in chambers. The judge determines the relevancy of the tax returns at that time.
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Tips & Warnings
Civil procedure, including obtaining subpoenas, is a complex process. Your interests likely are best protected by retaining a qualified litigation lawyer to represent you in a lawsuit.
Make certain that you have a valid need to obtain tax returns in your case. Judges do not look favorably on litigants who engage in so-called fishing expeditions for evidence that is either not necessary to a case or not relevant to the claims being made in a lawsuit.
