Court Error – Contempt Order – Taxes

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WI Court of Appeals – District IV

Case Name: Tatiana S. Laiter v. Michael Lyubchenko

Case No.: 2019AP1793

Officials: NASHOLD, J.

Focus: Court Error – Contempt Order – Taxes

Michael Lyubchenko appeals a June 2019 order finding him in contempt for failure to follow a February 2018 order that required him to amend his 2015 income tax filings and file a joint 2015 tax return with his former spouse, Tatiana Laiter, and share equally with Laiter any refund, liability, and costs to prepare the taxes. Lyubchenko argues that the circuit court erred by: (1) ordering him to pay Laiter half of her 2015 individual tax liability; (2) “using wrong numbers in calculating Laiter’s 2015 tax payments”; (3) “ordering Lyubchenko to pay one half of Laiter’s self-employment taxes and failing to take into account [the] parties’ [full] joint liability in 2015”; (4) not equally dividing a 2015 Wisconsin tax refund; (5) ordering Lyubchenko to pay Laiter’s accountant tax preparation fees; (6) “imposing remedial sanctions on Lyubchenko when he was not in continuing contempt on an already moot issue”; and (7) determining the amount of Laiter’s attorney and accountant fees. I reject Lyubchenko’s arguments and affirm the circuit court’s contempt order.

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Derek A Hawkins is Associate Corporate Counsel, IP at Amazon.