What began as a motion in a divorce case by defendant Chinelo Onyiuke to relocate her children to Maryland resulted in the discovery of fictitious child care expenses deducted on her ex-husband’s personal tax returns. David and Chinelo were divorced in May 2007 with two children. In June 2009, Chinelo filed a motion to relocate with her children to Maryland for both financial and personal reasons.
During the course of discovery and at the hearing of the defendant’s motion, it came to light that David, the plaintiff, had falsely taken a credit on his 2007 through 2009 federal tax returns. His tax returns showed childcare expenses paid to the ABZ Day Care Center in Orange, New Jersey. Neither child had attended that facility. In fact, it had gone out of business sometime in 2008-09. Moreover, defendant Chinelo made all private school tuition payments as well as all babysitting expenses during those years. In a preliminary hearing, Judge Grispin stated that he would report the plaintiff’s false income tax filings to the IRS in accordance with Sheradon V.S.Sheradon, a case in which tax fraud was discovered incidentally and was subsequently reported to the IRS.
To view the entire case, click here: Onyiuke v Onyiuke