The Magistrate did not violate the mandate of Family Court Act § 413 (1) (b) (5) (i) when he based respondent's income on the average of his projected earnings for 2004 and 2005. While Family Court Act § 413 (1) (b) (5) (i) provides that the relevant income figure is the "gross (total) income as should have been or should be reported in the most recent federal income tax return," nothing in the statute prohibits reliance upon partial information from a tax year...
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