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I am sorry but I disagree with you and agree with Zig. Even if it is more than the court ordered payments, that does not in any way indicate tax fraud. Tax fraud would be something like issuing her a 1099-NEC or a W2 for the child support payments so that he could deduct them from his income as a business expense. Or, having his customers paying her instead of him and issuing 1099s to her instead of him. Not declaring cash payments made to him and then giving them to her and asking her to pay his bills might rise to fraud if a child support calculation were under way, but doing that to avoid tax is illogical. He can keep the cash in his own pocket and pay his own bills with cash without giving it to her.
Believe me, I have seen every scam in the world to avoid taxes and this doesn't compute.
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