In re Marriage of Peters, 2022 IL App (2d) 210640-U

1) Case citation and parties
- In re Marriage of Peters, 2022 IL App (2d) 210640‑U (Ill. App. Ct., 2d Dist., June 1, 2022) (Rule 23(b) order; non‑precedential except as allowed by rule).
- Petitioner‑Appellant: Melina I. Frezados f/k/a Melina I. Peters. Respondent‑Appellee: Paul A. Peters.

2) Key legal issues
- Whether a trial court may modify child support where one child has become emancipated but the moving party did not produce contemporaneous income comparisons to the last modification year.
- Whether testimony and prior tax returns are sufficient evidence of an independent contractor’s business expenses when the current year tax return is not yet filed.

3) Holding/outcome
- Affirmed. The court found that Holloway’s emancipation alone constituted a substantial change in circumstances and that Paul’s evidence (2019 tax return, earnings testimony, and expense estimates for 2020) sufficed. Child support was modified to $330/month (for one remaining child).

4) Significant legal reasoning
- Two‑step framework: (1) the movant must show a substantial change in circumstances (750 ILCS 5/510(a)(1)); (2) if changed circumstances are found, the court applies statutory child‑support guidelines using current income. Emancipation of a child satisfies the threshold changed‑circumstances requirement.
- Burden of proof: on the party seeking modification. Trial court findings on changed circumstances and credibility are reviewed for manifest weight of the evidence; the ultimate modification decision is reviewed for abuse of discretion.
- Evidence sufficiency: although Paul had not completed his 2020 tax return, he introduced his 2019 federal return (reporting $95,270.66), testified regarding declining commissions and compiled early‑2020 receipts, and estimated 2020 business expenses at about 75% of 2019. The trial court credited that testimony and counsel’s guideline calculations (gross monthly income $2,286 → $330/month support). The appellate court held this evidence competent absent contrary documentary proof.

5) Practice implications
- Emancipation of a child is generally a sufficient changed circumstance to trigger modification procedures; once shown, the court must recalculate under the guidelines using current income.
- For independent contractors, prior year tax returns plus contemporaneous testimony/records can be adequate, but best practice is to produce the current tax return, contemporaneous receipts, ledgers, and detailed expense substantiation to avoid credibility disputes or remand risk.
- If a party lacks a filed return for the year in question, prepare a clear methodology (monthly averages, receipts, and explanations for deviations) and be ready to explain estimates on cross‑examination.
- Preserve error by offering contrary evidence if disputing claimed expenses; mere cross‑examination of inaccuracies may be insufficient.