Werley, C. v. Hernandez, J. ( 2023 )


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  • J-A01008-23
    NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
    CHRISTINE ANN WERLEY                       :   IN THE SUPERIOR COURT OF
    :        PENNSYLVANIA
    Appellant               :
    :
    :
    v.                             :
    :
    :
    JOSEPH ANTONIO HERNANDEZ                   :   No. 1706 EDA 2022
    Appeal from the Order Entered March 31, 2022
    In the Court of Common Pleas of Lehigh County Domestic Relations at
    No(s): DR-10-02209,
    PACSES: 884112096
    BEFORE: LAZARUS, J., NICHOLS, J., and McCAFFERY, J.
    MEMORANDUM BY McCAFFERY, J.:                          FILED JANUARY 25, 2023
    Christine Ann Werley (Mother) appeals from the March 31, 2022, order
    by the Lehigh County Court of Common Pleas, denying her exceptions to the
    trial court’s November 10, 2021, order, which directed Joseph Antonio
    Hernandez (Father) to pay child support in the amount of $595.68 per month
    for the one minor child (Child)1 the parties share. On appeal, Mother raises
    several claims: (1) the court failed to assign Father an earning capacity
    commensurate with his prior work experience; (2) the court failed to properly
    calculate Father’s income for child support purposes; and (3) the court failed
    ____________________________________________
    1 Child was approximately 11 years old at the time of the underlying
    proceedings.
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    to properly calculate childcare expenses based on the record. For the following
    reasons, we affirm.
    The parties were never married, and their relationship lasted only a
    couple of months. See N.T., 10/14/21, at 61, 63. Child was born in October
    of 2011.    Following their separation, Mother filed a support action against
    Father. Both parties are self-employed: (1) Mother owns a massage business;
    and (2) Father is stonemason. On July 8, 2011, the court ordered Father to
    pay support in the amount of $1,706.00 per month. 2 Father did not appeal
    that decision.    The support ordered remained relatively unchanged for the
    following ten years.
    In February 2021, Mother filed a petition for contempt of the July 8th
    order, alleging Father was “inconsistent with his support obligation, and ha[d]
    notified Mother via email and/or text that he will pay support when she
    allow[ed] him to see the minor child.” Mother’s Petition for Contempt of Order
    Dated July 8, 2011, 2/5/21, at 1.
    Subsequently, on March 18, 2021, Father filed a petition for modification
    of his support obligation due to his loss of income as a result of the Covid-19
    pandemic. See Father’s Petition for Modification of an Existing Support Order,
    ____________________________________________
    2 The master determined that Father held an earning capacity of
    approximately $51,000 as an experienced mason. N.T., 9/13/21, at 49.
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    3/18/21, at 2.      An interim order was entered on May 28, 2021, requiring
    Father to pay $1,445.95 per month. See Order of Court – Allocated, 5/28/21.3
    Nevertheless, the parties were not able to reach an agreement with
    regard to Father’s support obligation, and the matter was listed for a hearing
    before Hearing Officer Richard F. Betz. See Summary Report, 11/10/21 at 1.
    The parties appeared for three hearings that were conducted on August 5,
    ____________________________________________
    3 The interim order followed a support conference that was conducted the
    same day. The hearing officer, Errol Bott, issued a summary, in which he
    noted the following:
    [Mother] is self-employed with her own business. A Schedule C
    from 2019 was provided which shows a profit of $23,669.00.
    [Mother] also receive[d] earned income credit of $3,055.00 and
    child tax credit of $1,691.00. These shall be considered income
    for [her].    [Mother] stated she did not receive wages or
    compensation from her employment.               [She] provided
    documentation stating that due to medical issues, child needs
    supervision. Medical personnel stated a need for child care, the
    child care costs shall be considered.
    [Father] is currently not employed. [Father] showed 2 statements
    of pay totaling $1,500.00, which he states represents the total
    income he has earned for 2021. [Father] provided limited income
    for 2020 as well doing masonry work. [He] provided very little
    information with respect to work sought and has not looked for
    any work outside of his field. It does not appear [Father] has
    attempted to mitigate any losses he may have had. [Father] shall
    be assessed an earning capacity. [He] was last assessed an
    earning capacity in 2011 by the Hearing Officer of $51,250. Per
    the Occupational Wage Guide for Masonry (47-2051) this
    assessment falls within the salary guides. As there has been no
    attempt to mitigate losses, Officer will not deviate from this
    assessment; as even though the assessment is over 10 years old,
    it still falls within the wage guide range.
    Summary of Trier of Fact, 5/28/21, at 2-3.
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    2021, September 13, 2021, and October 14, 2021. See id. The findings of
    the Domestic Relations Conference Officer were admitted into evidence at the
    time of the proceedings. See id. at 1-2.4 Mother made no objections, but
    Father disagreed with the calculation of his income. See id. at 2.
    On November 10, 2021, the hearing officer entered a report,
    summarizing its findings. First, the officer pointed out the parties “are both
    self-employed individuals.”       Summary Report, 11/10/21, at 2.    The officer
    explained the evidence presented at the hearings and his findings as follows:
    The Superior Court in the case of Fennell v Fennell, 
    753 A.2d 866
     (Pa. Super. 2004) stated in relevant part, “[O]ur
    jurisprudence is clear, therefore, that the owner of a closely held
    corporation cannot avoid a support obligation by sheltering
    income that would be available for support by manipulating salary,
    perquisites, corporate expenditures, and/or corporate distribution
    amounts.” 
    Id. at 868
    . The Pennsylvania Supreme Court made it
    clear that income available for support is based upon cash flow in
    lieu of tax code adjustments in cases where a party is self-
    employed. Labar v Labar, 
    731 A.2d 1252
     (Pa. [ ] 1999). The
    only way to accurately determine cash flow is to give the opposing
    party and the court an opportunity to review all expenditures used
    to off-set gross income. In that vein, an order was entered
    requiring [Father] to provide a copy of his most recently filed tax
    return along with all corresponding receipts utilized to off-set
    gross receipts. On the original hearing date, it became apparent
    that [Father] failed to comply with that order. As a result, the
    matter was rescheduled so that [Father] could comply.
    As it was not known that [Father] was going to challenge
    the calculation of [Mother]’s net monthly income until the second
    day of testimony, a corresponding self-employment order for
    [Mother] was not issued. Notwithstanding that fact, [Mother]’s
    ____________________________________________
    4   See also N.T., 8/5/21/ at 3.
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    counsel assured the court that she would comply with the same
    requirements contained in [Father]’s order.
    [Mother] submitted a copy of her federal tax return, and
    corresponding documentation, for calendar years 2019 and 2020.
    The undersigned Hearing Officer used the 2020 federal tax return
    in order to calculate [Mother]’s income level.
    For 2020, the undersigned Hearing Officer has been
    prorating the profit reported by self-employed individuals if their
    business was not open for the entire calendar year due to Covid.
    [Mother] credibly testified that her business was open throughout
    the entire calendar year. [Mother] did realize a reduction in
    business as a result of Covid nonetheless. On the 2020 federal
    tax return, [Mother] reported gross receipts of $58,512.00.
    [Mother] was able to confirm expenses for advertising in the
    amount of $3,083.17. [She] was unable to provide substantiating
    evidence to justify her deduction for a car and truck expense on
    Line 9 of the profit and loss schedule. As a result, this deduction
    will not be taken into consideration.
    [Mother] provided sufficient documentation to confirm
    expenses related to a Section 179 deduction in the amount of
    $5,097.18. This will be taken into consideration.
    [Mother] failed to provide any documentation to confirm the
    deduction which appears on Line 15, for insurance. As a result, it
    will not be included. On Line 18, office expenses, [she] was able
    to confirm expenses totaling $754.83.        For Line 20b, rent,
    [Mother] was able to confirm expenses totaling $17,391.00. For
    Line 22, supplies, [she] was able to confirm expenses totaling
    $1,756.63. [She] took a deduction on Line 24b for meals.
    [Mother] failed to present any testimony to show that the expense
    was associated with the furtherance of her business. As a result,
    it was not included.
    On Line 25, utilities, [Mother] was able to verify expenses
    from RCN[5] in the amount of $2,091.69. [She] also provided
    verification of a cell phone expense. [She] confirmed that she
    uses the phone for business and for personal use.              The
    ____________________________________________
    5   RCN is a internet and phone provider. N.T., 10/14/21, at 29.
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    undersigned Hearing Officer will include $100.00 per month, for a
    total of $1,200.00 as the expense for the cell phone.
    Under “other” [Mother] was able to verily a subcontractor’s
    expense of $12,231.80. [She] was able to confirm an expense for
    electronics purchased during that calendar year in the amount of
    $559.94. [Mother] also took a deduction for uniforms/clothing.
    The undersigned Hearing Officer included the expense for the
    cleaning service of sheets but did not include the expense for
    clothing since the clothing purchased appears to have been
    normal clothing that could have been worn at any time either
    working, or at home. The expense permitted totaled $449.91.
    [Mother] took a deduction for what was identified as a website
    expense in the amount of $750.00. This will be included.
    After deducting all of the expenses, in the amounts set forth
    above, from the gross receipts reported on [Mother]’s federal tax
    return, it leaves a remainder of $13,145.85. This is considered
    [her] income for calendar year 2020. [Mother] also received an
    earned income credit of $3,069.00 and a child tax credit of
    $978.00.
    [Mother] also provided evidence that the minor child of this
    support matter requires psychological treatment.                The
    undersigned Hearing Officer believes that it is appropriate to
    include the cost of psychological, or psychiatric treatment, as part
    of [Father]’s support obligation. [Father]’s contribution will be
    made in conformity with the division of unreimbursed medical
    expenses, to the extent that they are not covered by insurance.
    [Mother] provided sufficient evidence to confirm that the
    child attended camp in calendar year 2021 at a cost of $255.00.
    This was a one-time expense. [Father]’s proportional share of this
    expense will be added to [Father]’s arrears balance.
    [Mother] testified that she incurs a childcare expense. [Her]
    evidence with regard to this expense was lacking. [Mother] was
    vague with regard to the manner in which the childcare expense
    was determined. [She] testified that she would pay the childcare
    provider at the conclusion of each week of childcare service. [She]
    would write the childcare provider a check each week. [Mother]’s
    evidence was missing several weeks of checks. [She] attempted
    to explain this by indicating that the childcare provider did not
    have an opportunity to get to the bank to deposit the checks. A
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    close review of the evidence submitted by [Mother] clearly shows
    that the childcare provider, especially in recent weeks, has been
    depositing the checks utilizing her mobile phone. Using this
    method, the childcare provider would not have to leave her home.
    Therefore, [Mother]’s explanation fails.
    From March 5, 2021 through the final hearing date on
    October 14, 2021, [Mother] was able to provide confirmation of
    childcare expenses totaling $4,300.00. This accumulated over a
    thirty-two (32) week period. This equates to an average weekly
    childcare expense of $134.38. [Father] will be required to
    contribute his proportional share of this expense.
    [Father] in this matter is also self-employed. Although [he]
    completed a 2020 federal tax return[, Father] also confirmed that
    he was closed for a period of time in calendar year 2020. As
    indicated above, the undersigned Hearing Officer prorates profits
    for the calendar year to cover only the periods of time that the
    business was open. Unfortunately [Father] was unable to provide
    the undersigned Hearing Officer with clear information with regard
    to the period of time that he was closed. [Father] was extremely
    vague and unconvincing in his responses. Since [he] was unable
    to provide this information, the undersigned Hearing Officer
    utilized the 2019 federal tax return for [Father]. [He] reported
    gross receipts of $27,859.00. As indicated above, [Father] was
    ordered to provide receipts, or other documentation to confirm
    expenses associated with the deductions taken on the federal tax
    return. As part of that order, [Father] was to group the receipts
    to correspond with the deductions which appear on the tax return.
    In addition, each group of receipts was to include a summary page
    identifying each receipt, the date of the transaction, purpose of
    the transaction, and the amount of the transaction. [Father] failed
    to comply with this part of the order. Furthermore, [he] claimed
    ignorance with regard to the manner in which his tax return was
    completed.       [Father] claim[ed] that he merely provided
    documentation to his accountant, and his accountant completed
    the federal tax return. As a result, [Father] was unable to
    determine what receipts went with which deduction.
    It is also important to note that [Father] admitted that he
    received cash for the payment of some of the services that he
    provide[d]. Despite that fact, [he] was unable to identify the
    amount of cash that he received in calendar year 2019. [Father]
    also confirmed that he does not keep records of the amounts of
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    cash that he receives. It is also important to note that [his]
    Exhibits contained many duplicate receipts. Since there was no
    summary page for the receipt exhibits, the undersigned Hearing
    Officer went through each receipt individually.        Included in
    [Father]’s Exhibit “3” were various receipts totaling $14,379.94.
    Among those receipts was a single receipt in the amount of
    $10,271.40. [Father] acknowledged that this receipt is not for his
    business. [He] explained that he allows other contractors, or
    masons, to use his account when purchasing materials so that
    they can receive any discounts or price adjustments to which he
    is entitled. The fact that [Father] attempted to include this
    document as his own deduction is quite troubling and greatly
    undermines [his] credibility. The undersigned Hearing Officer will
    deduct that sum from the total of $14,379.94. This leaves a
    remainder of $4,108.54. This is the amount that will be taken into
    consideration to offset gross receipts.
    [Father] supplied [Father]’s Exhibit “4”.         This exhibit
    included a single cell phone bill in the amount of $124.90.
    [Father] confirmed that he utilizes the cell phone for both business
    and personal use. As a result, half of the total will be included as
    a business expense. The undersigned Hearing Officer will include
    the sum of $62.45 to offset gross receipts for this expense. In
    [Father]’s Exhibit “5”, [he] was able to confirm the expense for
    sub-contractors totaling $5,223.00.       This will be taken into
    consideration as an offset to gross receipts.
    Based upon the information above, [Father] was able to
    confirm business expenses totaling $9,393.99 over the 2019
    calendar year. After deducting this from the gross receipts figure
    appearing on his federal tax return, it leaves a remainder of
    $18,465.01. This figure represents [Father]’s gross income for
    calendar year 2019.
    Entering the findings of facts set forth above into the
    PACSES system, the PACSES system calculated [Mother]’s net
    monthly income to be $1,233.37 and calculated [Father]’s net
    monthly income to be $1,308.20. The PACSES system calculated
    [Father]’s basic support obligation to be $287.00.         [His]
    contribution toward the childcare expense equates to $254.68 per
    month. This increases [his] monthly support obligation from
    $287.00 per month to $541.68 per month.
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    [Father]’s net monthly income represents fifty-one (51%)
    percent of the parties’ collective net monthly income figure. As a
    result, [Father] will be responsible to contribute fifty-one (51%)
    percent of the summer camp expense for 2021. That summer
    camp expense was confirmed to be $255.00.                 [Father]’s
    proportional share equates to $130.05. This amount will be added
    to [Father]’s arrears balance.
    Id. at 2-8.
    That same day, the court entered an order, which adopted the hearing
    officer’s findings and directed Father to pay a total of $595.68 per month,
    which was allocated as follows: (1) $541.68 for current support; and (2)
    $54.00 for arrears.6 See Order of Court, 11/10/21, at 1-2.
    Mother filed exceptions to the court’s November 10th order, arguing
    that: (1) the hearing officer erred and abused his discretion in calculating
    Father’s income for the purpose of calculating the child support obligation; (2)
    the officer erred and abused his discretion in failing to assign Father an earning
    capacity that was proportionate to his employment history; and (3) the officer
    erred and abused his discretion in calculating Mother’s childcare expenses.
    See Mother’s Exceptions to the Order dated, November 10, 2021, 11/23/21,
    at 1 (unpaginated).
    ____________________________________________
    6 The obligation included cash medical support in the amount of $250.00
    annually for unreimbursed medical expenses. See Order of Court, 11/10/21,
    at 2.
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    The court held a hearing regarding Mother’s exceptions on January 12,
    2022. Thereafter, on March 31, 2022, the court entered an order, denying
    Mother’s exceptions. The court stated:
    As persuasive as [Mother]’s argument is, after review of the
    record, it does not appear to the Court that the Hearing Officer
    committed an error of law or abuse of discretion in calculating
    [Father]’s income or in failing to assign [Father] an earning
    capacity that is commensurate with his employment history.
    Under Pa.R.C.P. 1910-16-2(d)(4), if the trier of fact determines
    that a party to a support action has willfully failed to obtain or
    maintain appropriate employment, the trier of fact may impute to
    that party an income equal to the party’s earning capacity. This
    is not a mandatory provision, and it is within the trier of fact’s
    discretion to determine whether a party has willfully failed to
    obtain or maintain appropriate employment which would support
    imputing an earning capacity. Further, the Hearing Officer did not
    commit an error of law or abuse of discretion in calculating
    [Mother]’s childcare expenses. The Hearing Officer found that
    [Mother]’s evidence with regard to childcare expense “was
    lacking” and that “[Mother] was vague with regard to the manner
    in which the childcare expense was determined.” As such, after
    review of the record, the Hearing Officer did not abuse his
    discretion or commit an error of law in his calculation of the
    childcare expenses.
    Order, 3/31/22, at 1 n.1 (unpaginated) (record citation omitted). This appeal
    followed.7
    ____________________________________________
    7 The trial court points out that it entered the order denying Mother’s
    exceptions on March 31st, but the order was not served on counsel for the
    parties until June 15, 2022. See Trial Ct. Op., 7/26/22, at 1. Such action
    constituted an apparent breakdown of the court’s processes. Moreover, a
    Pa.R.C.P. 236 notice was never entered evincing that notice of entry of the
    March 31, 2022, order was given. Therefore, we will consider Mother’s June
    24, 2022, notice of appeal as timely filed. See Pa.R.A.P. 903(a) (providing
    notice of appeal “shall be filed within 30 days after the entry of order from
    which the appeal is taken”); Pa.R.A.P. 108(b) (date of entry of an order shall
    (Footnote Continued Next Page)
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    Appellant raises the following issues on appeal:
    A. Did the trial court err as a matter of law and abuse its discretion
    in failing to assign [Father] an earning capacity co[m]mensurate
    with his experience?
    B. Did the trial court err as a matter of law and abuse its discretion
    in failing to properly calculate [Father]’s income for child support
    purposes?
    C. Did the trial court err as a matter of law and abuse its discretion
    in failing to properly calculate child care expenses, based upon the
    evidence of record?
    Mother’s Brief at 4.
    Based on the nature of Mother’s claims, we will address her first two
    arguments together. Mother first alleges the trial court erred and abused its
    discretion by failing to assign Father an earning capacity that corresponded to
    his work experience. See Mother’s Brief at 27. She states that he failed to
    produce certain documents, claimed ignorance regarding the manner in which
    his tax return was prepared, admitted to receiving cash for services but could
    not specify an exact amount, and threatened to stop paying child support
    unless Mother allowed him to see Child. See id. at 30-31. She notes Father
    did not provide any evidence or testimony about his inability to work, but
    testified that he was experienced as a stonemason and also worked as a
    painter. Id. at 31. Mother claims Father “failed to demonstrate a material
    ____________________________________________
    be the day on which the clerk makes the notation in the docket that notice of
    entry of the order has been given as required by Pa.R.C.P. 236(b)).
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    and substantial change in circumstances required by Pa.R.C.P. 1910-19(c) and
    this Court’s decision in” Samii v. Samii, 
    847 A.2d 691
     (Pa. Super. 2004).8
    Mother’s Brief at 33-34. Moreover, she contends he failed to present evidence
    as to how the Covid-19 pandemic affected his income or his inability to work.
    See Mother’s Brief at 34. Mother maintains that because (a) the same Hearing
    Officer assessed Father’s earning capacity in 2011, (b) he never appealed the
    decision, (c) he has been employed in the same trade since 2009, and (d) he
    has no health conditions that prevent him from working, he did not meet his
    burden in establishing a material change to his circumstances. Id. at 34, 37.
    In Mother’s second claim, she alleges that the court erred and abused
    its discretion in failing to properly calculate Father’s income for child support
    purposes. Mother’s Brief at 38. Mother suggests that Father filed his petition
    for modification after she filed her petition for contempt. Id. She reiterates
    her prior argument that Father could not provide testimony or documentation
    regarding the exact dates his business was operating in 2020, how the
    pandemic affected his income, and his inability to work during that time. Id.
    at 39. Mother contends that because Father failed to comply with the court
    ____________________________________________
    8 We note that Samii is distinguishable from the present matter as it concerns
    a parent that voluntarily chose to stay home with the minor child. See Samii,
    
    847 A.2d at 696
    . The case turned on whether to assess the parent an earning
    capacity when she placed herself in the “stay at home” situation. 
    Id. at 697
    .
    Here, Father does not allege he is a stay-at-home parent and therefore, the
    request for modification is not based on his lack of employment.
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    orders and was extremely vague in his testimony was it was inexplicable that
    the hearing officer determined his gross income was only $18,456.01. 
    Id.
    She submits the trial court “should have assessed Father with an earning
    capacity at least equivalent to an annual salary of $51,250.00, representing
    the prior assessment of the [c]ourt in 2011.” Id. at 40.
    Our standard of review of child support orders is well settled:
    When evaluating a support order, this Court may only
    reverse the trial court’s determination where the order
    cannot be sustained on any valid ground. We will not
    interfere with the broad discretion afforded the trial court
    absent an abuse of the discretion or insufficient evidence to
    sustain the support order. An abuse of discretion is not
    merely an error of judgment; if, in reaching a conclusion,
    the court overrides or misapplies the law, or the judgment
    exercised is shown by the record to be either manifestly
    unreasonable or the product of partiality, prejudice, bias or
    ill will, discretion has been abused.
    We further note that
    [a]n award of support, once in effect, may be modified via
    petition at any time, provided that the petitioning party
    demonstrates a material and substantial change in their
    circumstances warranting a modification. See 23 Pa.C.S. §
    4352(a); see also Pa.R.C.P. 1910.19. The burden of
    demonstrating a “material and substantial change” rests
    with the moving party, and the determination of whether
    such change has occurred in the circumstances of the
    moving party rests within the trial court’s discretion.
    Summers v. Summers, 
    35 A.3d 786
    , 788-89 (Pa. Super. 2012) (some
    citations omitted). “The principal goal in child support matters is to serve the
    best interests of the children through the provision of reasonable expenses.”
    J.P.D. v. W.E.D., 
    114 A.3d 887
    , 889 (Pa. Super. 2015) (citation omitted)
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    In reviewing the calculation of a party’s support obligations, this Court
    has held that:
    a person’s support obligation is determined primarily by the
    parties’ actual financial resources and their earning capacity.
    Although a person’s actual earnings usually reflect his earning
    capacity, where there is a divergence, the obligation is determined
    more by earning capacity than actual earnings.
    Woskob v. Woskob, 
    843 A.2d 1247
    , 1251 (Pa. Super. 2004) (citations
    omitted). “[A] reviewing court does not weigh [earning capacity] evidence or
    determine credibility as these are functions of the trial court.” Doherty v.
    Doherty, 
    859 A.2d 811
    , 812 (Pa. Super. 2004) (citation omitted).
    Pursuant to Pa.R.C.P. 1910.16-2(a), monthly gross income “is ordinarily
    based on at least a six-month average of a party’s income.” See Pa.R.C.P.
    1910.16-2(a).9 In assessing whether a party’s income should be reduced,
    Pa.R.C.P. 1910.16-2 provides:
    (d) Reduced or Fluctuating Income.
    (1) Voluntary Reduction of Income. When either party voluntarily
    assumes a lower paying job, quits a job, leaves employment,
    changes occupations or changes employment status to pursue an
    education, or is fired for cause, there generally will be no effect
    on the support obligation.
    (2) Involuntary Reduction of, and Fluctuations in, Income. No
    adjustments in support payments will be made for normal
    fluctuations in earnings. However, appropriate adjustments will
    be made for substantial continuing involuntary decreases in
    income, including but not limited to the result of illness, lay-off,
    ____________________________________________
    9 23 Pa.C.S. § 4302 defines “income” for support purposes, and includes
    income from any source.
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    termination, job elimination or some other employment
    situation over which the party has no control unless the trier
    of fact finds that such a reduction in income was willfully
    undertaken in an attempt to avoid or reduce the support
    obligation.
    *       *    *
    (4) Earning Capacity. If the trier of fact determines that a party
    to a support action has willfully failed to obtain or maintain
    appropriate employment, the trier of fact may impute to that
    party an income equal to the party’s earning capacity. Age,
    education, training, health, work experience, earnings history and
    child care responsibilities are factors which shall be considered in
    determining earning capacity.
    Pa.R.C.P. 1910.16-2(d)(1), (2), (4) (emphases added).             “[T]here is a
    rebuttable presumption that the guideline-calculated support amount is the
    correct support amount.”          Pa.R.C.P. 1910.16-1(d); see also Ileiwat v.
    Labadi, 
    233 A.3d 853
    , 860 (Pa. Super. 2020).10
    Contrary to Mother’s argument, the trial court is correct that Rule
    1910.16-2(d)(4) does not mandate that if a trier of fact finds a party willfully
    failed to obtain or maintain appropriate employment, the trier-of-fact must
    impute to the party an income equal to the party’s earning capacity. See
    Order, 3/31/22, at 1 n.1 (unpaginated). The Rule clearly states that the trier
    of fact may impute an income equal to the party’s earning capacity. As such,
    it was up to the hearing officer’s discretion to determine Father’s gross
    ____________________________________________
    10 This memorandum references the 2021 version of the support guidelines
    that were in place before the most recent amendments took effect on January
    1, 2022.
    - 15 -
    J-A01008-23
    income. It is evident that while the hearing officer, and imputably the trial
    court, found Father less than credible concerning his income, and his actions
    did not amount to a willful failure to obtain or maintain appropriate
    employment. See Pa.R.C.P. 1910.16-2(d)(4). Father did present testimony
    and evidence that his employment was adversely affected by the Covid-19
    pandemic (i.e., he could not work for two months), he did attempt various
    avenues to pursue employment, including becoming a painter at one point.
    N.T., 9/13/21, at 3-4, 35. Moreover, it also merits mention that the hearing
    officer extensively examined Father’s 2019 and 2020 federal tax returns to
    ascertain his income and did not credit him with all his expenses.        See
    Summary Report at 5-7. Nevertheless, the 2019 tax return did indicate a
    significate decrease in income ($18,456.01)11 from the original 2011
    assessment ($51,250).
    To the extent that Mother asks us to reweigh certain factors — Father’s
    long employment history as a mason and that he did not appeal the original
    2011 support order — in her favor, we decline to do so. See Doherty, 
    859 A.2d at 812
    . Father demonstrated that he suffered a loss of income as a result
    of the Covid-19 pandemic, which he had no control over and which was a
    material and substantial change warranting a modification.      See Pa.R.C.P.
    1910.16-2(d).       Accordingly, the court’s findings and conclusions were
    ____________________________________________
    11   See Summary Report at 7.
    - 16 -
    J-A01008-23
    supported by the record, and we discern no error of law or abuse of discretion
    as to Mother’s first two claims.
    In Mother’s third argument, she asserts the court erred and abused its
    discretion by failing to properly calculate the childcare expenses.      See
    Mother’s Brief at 41. Mother stated that because Child was diagnosed with
    several developmental disorders and needed to be continuously supervised,
    she had to employ a private babysitter. Id. at 41-42. Mother purportedly
    paid the babysitter $250 per week for 42 weeks, and $300 per week for ten
    weeks in the summer.      Id. at 42.    At the October 14, 2021, hearing, she
    introduced a number of checks into evidence that represented payments
    through August 27, 2021, but she had no record of the checks she made for
    the month of September. Id. at 43. She claims the hearing officer improperly
    calculated her childcare expenses on an 18-week period, not a 52-week
    period. Id. at 44. She concludes that the hearing officer’s determination is
    contrary to the evidence and testimony she produced at the time of the
    hearing. Id.
    Keep our standard of review in mind, we note the record belies Mother’s
    assertions that she paid the babysitter for every week of the year.       For
    example, Father’s counsel asked Mother, “[S]o regardless of how many hours
    of daycare you get, you pay [the babysitter] $250 a week. Is that right?”
    N.T., 10/14/21, at 66. Mother replied in the affirmative. Id. Father’s counsel
    then asked “if it’s one hour you pay her $250[,]” to which Mother answered,
    - 17 -
    J-A01008-23
    “No. . . . It doesn’t go like that.” Id. Father’s counsel also pointed out there
    were checks missing from December 18, 2020 to January 22, 2021, in
    Mother’s proffer of payment. Id. at 68. There were also no checks for the
    month of February 2021. See id. at 70. Mother testified, “I provided all of
    the checks. If they’re not here, I don’t know where they are. But I provided
    all of the checks for an entire year.” Id.
    Just like Father, the hearing officer found Mother’s evidence of childcare
    expenses to be “lacking” and “vague.” See Summary Report at 5. We are
    bound by its credibility determinations. See Doherty, 
    supra.
     We discern no
    error on the hearing officer’s calculation as it was based on Mother providing
    “confirmation of childcare expenses totaling $4,300.00” for the period of
    March 5, 2021, to October 14, 2021 — a 32-week period. Summary Report
    at 5. Without more evidence from Mother regarding payments, we conclude
    she has failed to establish an error of law or abuse of discretion in the trial
    court’s decision to reject her request to recalculate these expenses. As such,
    Mother’s final claim has no merit.12
    Order affirmed.
    ____________________________________________
    12We note that as the parties transition to a post-pandemic environment
    where their earning capacities may change again, there is no rule barring a
    party from filing another petition for modification, as long as it is warranted.
    - 18 -
    J-A01008-23
    Judgment Entered.
    Joseph D. Seletyn, Esq.
    Prothonotary
    Date: 1/25/2023
    - 19 -
    

Document Info

Docket Number: 1706 EDA 2022

Judges: McCaffery, J.

Filed Date: 1/25/2023

Precedential Status: Precedential

Modified Date: 1/25/2023