Ex-Wife Disclosed My Income In Court Filings. Is That Legal?

If the answer to each of the following questions is yes, then your ex-wife's unauthorized disclosure of your income in court filings might violate North Carolina law.

1. Were you or your ex-wife in North Carolina at the time of the disclosure?
2. Did your ex-wife prepare and file your tax returns (as a "joint" tax return, for example)?
3. Is it true that there were no court orders or applicable laws or legal rules compelling or permitting your ex-wife to disclose your income in her court filings?

If you answered yes to all three questions, then read on to learn how you might be able to hold your ex-wife both civilly and criminally liable for disclosing your income in court filings.

"Low Blows" In Divorce Litigation

When a marriage ends, and the two spouses start sparring in court filings, it is commonplace for "low blows" to be tucked into the factual allegations those court filings contain.

Name-Calling

For example, one spouse might suddenly accuse the other of decades of abuse or being a narcissist (an increasingly popular accusation in this context, it would seem). The thrust of those "low blows" is obvious.

Public Disclosure of Information Intended To Remain Private

Other "low blows" may be more subtle, though. One spouse might write in court filings, for example, that the other spouse made some statement of political opinion that the spouse who made the political statement would have preferred to remain private (e.g. "I oppose same-sex marriage").

Even though there is nothing wrong per se with individuals having or expressing even unpopular political opinions, it could be the case that the spouse expressing that political opinion holds a job at a place where the spouse's co-workers would mostly disagree with, and even take personally, that political opinion. So, for the same reason that "politics" might not be appropriate dinner conversation in many scenarios, discussion or even knowledge of one employee's "politics" might not be appropriate conversation in many workplace scenarios.

Unlawful Disclosure of Confidential Financial Information

Certain "low blows" might at first seem to also be subtle, but are then realized to be clearly untoward in consideration of specific laws pertinent to the content of the "low blow." For example, in many local jurisdictions, there are express rules prohibiting disclosure of financial information about the opposing spouse obtained through discovery. While, on its face, disclosure of that financial information might not seem as mean-spirited some of the name-calling "low blows," because a law operates to make disclosure of that financial information illegal, a spouse who chooses to ignore that law and disclose the financial information anyway may be reasonable understood to have been motivated by malicious intent to harm, annoy, or embarrass the other spouse. This makes the thrust of these "low blows" more considerable.

Disclosure By a Tax-Preparing Spouse

As another example in the third category above, consider a scenario in which one spouse routinely prepared and filed joint tax returns for both spouses during the marriage. In such a scenario, the tax-preparing spouse would have had access to all of the other spouse's information necessary to prepare and file those tax returns. Among that information would be what your income is/was.

North Carolina law declares it unlawful for a tax-preparer to...

[...]disclose, divulge or make known in any manner or use for any purpose or in any manner other than in the preparation of such form, report or return, without the express consent of the taxpayer or person for whom the form or return is prepared [...] the amount of income [...] shown on or included in such form, report or return, or any information which may be or may have been furnished by the taxpayer or such other person to the preparer of such form, report or return or to the person [...] so employed or engaged.

See N.C.G.S. § 75-28.

Although there are exemptions when such disclosure is made "in accordance with proper judicial order, or as otherwise provided by law," if no court order, law, or legal rule compels or permit such disclosure, then the exemptions would probably not apply.

Interestingly, N.C.G.S. § 75-28 says nothing about its applicability to only tax-preparers who are hired and or paid for tax-preparation. So, there appears to be room to argue that anyone who prepares your taxes, including your ex-wife, who later discloses information obtained in the course of said tax-preparation, without authorization, violates N.C.G.S. § 75-28.

Civil Cause of Action

Such violation of N.C.G.S. § 75-28 could give you a basis to sue your ex-wife, civilly, for damages, attorney's fees, and costs. This is because N.C.G.S. § 75-28 is part of The North Carolina Unfair Trade Practices Act, which provides for recovery of treble damages, attorney's fees, and costs.

Criminal Liability

At the same time, violation of N.C.G.S. § 75-28 could subject your ex-wife to criminal liability.

Any person [...] engaged or formerly engaged in the preparation of tax forms, reports or returns for others [...] who or which shall violate the provisions of this section shall be guilty of a Class 1 misdemeanor.

Pursuit of criminal charges could begin with you taking out charges against your ex-wife for this violation. But, then, the prosecuting district attorney in your jurisdiction would be responsible for pursuing the criminal conviction from there.

No Case Precedent

Be aware that I have found no case precedent demonstrating this approach for addressing the issue of a disgruntled ex-wife disclosing your income in court filings without authorization. However, in theory, the provisions of N.C.G.S. § 75-28 seem to allow for the approach.

Good luck out there, in any event! Exes can be quite mean-spirited.