ÿWPC GKHR (sЉCœ„QdñrÚ BA:¼‘ D´ü[Ëap†ôž>l+6`¿ý›zO<­øýåȪ[ý²­;8Dé¿TÞ×9U`[cFá ØþT—‹ø{f’ë쯡ðÏ ¦ƒi$äõ¸íÔ|7¢JœÃ±0 §“:Öœa#¿,ºcyø½ â(gvå§El.QÄrUBcÕ/¤‰ww^‰Êæ´a‹Zwrj¦E¬.12y Ó^¥îçn¿KÑf:ˆã^gî’˜¯5PÔ>æEÙ NbÞ;XéÔÂâÍÑhp J8ùÃ5Ïk' +3ü>AjÏÆÃ½QÑBåÅ;Øß`:»“øÊžlB(ä}+}|Tv¾\$ã U§ìtˆ{ìàø` þ2l<䬇£xœoä¦ÓÓ!rƒ4Ÿak‘Ç&†È¹æhr¸ÃÎftmü‹„œÓvHƒœ ïë`|F=aBÍî*ñ@ðjz&w›”è—gÜÅÒ[-Õ˜‰) øÍ%ìV¼ÝµLI_,4i¸5–•3Þó_Aê`z+K>¡~jôðº_qÑôþ) ƒØ2I»XýÌù©V †NÌJ&ÔãTé﫳6"CÎ~5™¸b#Á\ % ^ # 0ˆ/ UN· w 4 z Ò— i x mz ‘ Æ™ Æ_ Æ% Æë 0D±Nõb÷÷Ebb                                     0ë Bþþ 0¤ D5¿ D-ô 0K!! ASlÆ¿ 0¤… 0D) A«m˜HP LaserJet 4050 Series PCL 6ÈÈ,,,,ÈÈ0»¶{o-s (`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regularš‚,-ê:i¢Ø+00 ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wpt3|xÿU‹ÿÀÀÀ Level 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(#Ã$òòÚ  Ú0Ú  ÚóóPage ù ù- ù-(|G2#ê$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€Iu»»dXXdì8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ôý-ò»»Ô d(|3IZ$££Ý ƒ£ª!ÝÑ€.ÑÑ8€Iu»»dXXdì8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV)ÿÿ!dxdx)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3IZ$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€Iu»»dXXdì8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€Iu»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÔ€¼Iu»»»ÔÑ  Ñà@ü ü ìàÔ‡îHIuÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@kk$ìàAT€NASHVILLEÔ#†¼Iu»îîHÔ#ԈРÖ& ÐÓ  ÓAssigned€on€Briefs€May€31,€2002Ô‡X)X»¼IuÔÐ üL Ðò òÔ#†¼Iu»XX)¯#ÔDEBORAH€A.€COATES€v.€THOMAS€A.€COATESÔ‡X)X»¼IuÔó óÐ ^ ÐÌà@@½½ìàò òAppeal€from€the€Chancery€Court€for€Maury€CountyÐ  ^ Ðà@@øøìàNo.€99„258€€€€€€Stella€A.€Ô_ÔHargroveÔ_Ô,€ChancellorÐ ú J ÐÌÌà@@ìì*ìàßA€V) °°` d€÷E<½ ` AßÐ ¾   ÐÌà@@TTìàNo.€M2001„01928„Ô_ÔCOAÔ_Ô„R3„CV€„€Filed€November€15,€Ô_Ô2002Ô_ÔÐ ¹  ÐÌßA€V) °°` dE<` AßÐ ‘á  Ðó óÌÓ  ÓThis€appeal€arose€after€the€trial€court€rejected€the€fatherððs€petition€to€reduce€child€support.€€BecauseÐ ŒÜ  Ðthe€father€showed€a€substantial€variance€between€the€amount€of€child€support€he€was€ordered€to€payÐ xÈ  Ðand€the€amount€of€child€support€called€for€under€the€guidelines,€we€reverse€the€trial€courtððs€orderÐ d´ Ðdenying€modification€prospectively.€€Because€the€court€originally€awarded€support€from€the€fatherððsÐ P  Ðproperty,€we€affirm€the€denial€of€modification€of€that€portion€of€the€child€support€award.Ô#†¼Iu»XX).#ÔÔ‡X)X»¼IuÔÐ <Œ ÐÓ”ÓÌò òTenn.€R.€App.€P.€3€Appeal€as€of€Right;€Judgment€of€the€Chancery€Courtó óÐ d Ðò òAffirmed€in€Part,€Reversed€in€Part€and€Remandedó óÐ P ÐÌòòÓ  ÓÔ#†¼Iu»àX) #ÔÔ‡X)X.¼IuÔPatricia€J.€Cottrell,€J.óó,€delivered€the€opinion€of€the€court,€in€which€òòBen€H.€Ô_ÔCantrellÔ_Ô,€Ô_ÔP.J.Ô_Ô,€M.S.,óóÐ Ø( Ðand€òòWilliam€C.€Koch,€Jr.,€J.óó,€joined.Ð Ä ÐÌThomas€A.€Coates,€Lexington,€Kentucky,€Pro€Se.Ð œì ÐÌDelilah€Ann€Speed,€Columbia,€Tennessee,€for€the€appellee,€Deborah€A.€Coates.Ð tÄ ÐÓýÓÌò òOPINIONó óÔ#†¼Iu»XX),#ÔÔ‡X)X»¼IuÔÐ L œ ÐòòóóÔ#†¼Iu»XX)3 #ÔÔ€X)X»¼IuÔÌÓ  Óà  àThe€parties€were€divorced€by€order€entered€June€26,€2000,€and€custody€of€their€two€children,Ð $"t! Ðwho€were€13€and€7€at€that€time,€was€awarded€to€Deborah€Coates€(ð ðMotherðð).€€At€the€time€of€theÐ #`" Ðdivorce,€Thomas€Coates€(ð ðFatherðð)€was€incarcerated€in€federal€prison€in€Kentucky€for€drugÐ ü#L# Ðtrafficking.€€The€court€later€distributed€the€partiesðð€assets€and€set€child€support.€€In€that€order,€theÐ è$8 $ Ðcourt€found€Mother€earned€$24,000€per€year€as€a€cosmetologist€and€that€she€was€also€a€substituteÐ Ô%$!% Ðteacher.€€The€court€also€found€that€prior€to€Fatherððs€incarceration€he€was€a€professional€gambler,€thatÐ À&"& Ðhe€had€182€months€remaining€on€his€200€month€sentence,€and€his€monthly€wages€in€prison€wereÐ ¬'ü"' Ð$5.00.€€Father€had€reported€earnings€of€$51,000€to€$80,000€during€a€three„year€period€prior€to€hisÐ ˜(è#( Ðincarceration.€€The€court€found€it€was€equitable€to€calculate€child€support€based€upon€a€determinationÐ „)Ô$) Ðof€Fatherððs€potential€income€ð ðas€evidenced€by€previous€work€experience,€i.e.,€gambling,€and€findsÐ p*À%* Ðthat€annual€gross€receipt€of€$80,000€is€the€proper€calculation.ðð€€Using€the€child€support€guidelines,Ð \+¬&+ Ðthe€court€set€Fatherððs€child€support€obligation€at€$1,497€per€month€based€on€an€income€of€$80,000.€Ð H,˜', ÐThe€award€was€to€be€reviewed€when€the€older€child€reached€majority.Ð 4-„(-ý ÐÔ_Ôà  àThe€court€awarded€virtually€all€personal€property€owned€by€the€parties€to€Mother.€€The€courtÐ ° Ðordered€that€the€marital€residence€be€sold€and€that€one„half€of€the€net€proceeds€be€awarded€toÐ œì ÐMother.€€The€remaining€one„half€was€to€be€placed€in€an€account€for€the€purpose€of€paying€FatherððsÐ ˆØ Ðchild€support€at€the€rate€of€$1,497€per€month.€€The€court€also€ordered€that€if€the€account€wasÐ tÄ Ðinsufficient€to€pay€support€throughout€the€minority€of€the€younger€child€ð ðthe€monthly€child€supportÐ `° Ðwill€continue€to€accrue€and€collection€of€same€will€be€enforceable€against€[Father].ðð€€Any€balanceÐ L œ Ðremaining€after€the€children€reached€majority€was€awarded€to€Mother€as€alimony€in€òòsolidoóó.Ð 8 ˆ ÐÌà  àFather€later€filed€a€òòpro€seóó€motion€seeking€modification€of€the€final€judgment,€which€the€courtÐ  ` Ðtreated€as€a€motion€to€alter€or€amend€pursuant€to€Tenn.€R.€Civ.€P.€59€and€dismissed€as€untimely.€Ð ü L  ÐFather€did€not€appeal€either€the€final€judgment€or€the€dismissal€of€his€motion.€€Instead,€approximatelyÐ è 8  Ða€month€after€the€courtððs€dismissal,€he€filed€a€petition€for€reduction€of€child€support.€€Ð Ô$  ÐÌà  àThe€trial€court€found€there€was€no€change€of€circumstances€to€warrant€a€reduction€in€childÐ ¬ü  Ðsupport€and€dismissed€the€petition.€€In€addition€the€court€ordered€that€costs€and€Motherððs€attorneyÐ ˜è  Ðfees€be€paid€out€of€the€fund€deposited€for€child€support.€€It€is€from€this€judgment€that€Father€appeals.Ð „Ô  ÐÌà  àThe€applicable€standard€for€determining€whether€an€existing€child€support€order€should€beÐ \¬ Ðmodified,€as€requested€by€Father€in€this€case,€is€the€ð ðsignificant€variance€testðð€adopted€by€the€GeneralÐ H˜ ÐAssembly€in€1994.€€òòTurner€v.€Turneróó,€919€S.W.2d€340,€342„43€(Tenn.€Ct.€App.€1995).€€ThisÐ 4„ Ðlegislation€provides€that:Ð  p ÐÌà0  àIn€cases€involving€child€support,€upon€application€of€either€party,€the€court€shall€decree€anÐ øH Ðincrease€or€decrease€of€such€allowance€when€there€is€found€to€be€a€significant€variance,€asÐ ä4 Ðdefined€in€the€child€support€guidelines€established€by€subsection€(e),€between€the€guidelinesÐ Ð  Ðand€the€amount€of€support€currently€ordered€unless€the€variance€has€resulted€from€aÐ ¼  Ðpreviously€court„ordered€deviation€from€the€guidelines€and€the€circumstances€which€causedÐ ¨ø Ðthe€deviation€have€not€changed.Дä(#(# ÐÌTenn.€Code€Ann.€ðð€36„5„101(a)(1).Ð l¼ ÐÌà  àThus,€the€substantial€and€material€change€of€circumstances€test,€applicable€to€modificationsÐ D!” Ðof€spousal€support,€Tenn.€Code€Ann.€ðð€36„5„101(a)(1),€is€not€the€appropriate€test,€although€a€requestÐ 0"€  Ðfor€modification€of€child€support€is€generally€triggered€by€a€change€of€circumstances.Ð #l! ÐÌà  àA€significant€variance€between€the€guideline€amount€and€the€current€support€order€is€definedÐ ô$D # Ðas€ð ðat€least€15%€if€the€current€support€is€one€hundred€dollars€($100.00)€or€greater€per€month,ðð€andÐ à%0!$ Ðð ðsuch€variance€would€justify€the€modification€of€a€child€support€order€unless,€in€situations€where€aÐ Ì&"% Ðdownward€modification€is€sought,€the€obligor€is€willfully€and€voluntarily€unemployed€orÐ ¸'#& Ðunderemployed.ðð€€Tenn.€Comp.€R.€&€Regs.,€ch.€1240„2„4„.02(3).€€The€party€seeking€the€modificationÐ ¤(ô#' Ðbears€the€burden€of€showing€the€necessary€significant€variance.€€òòTurneróó,€919€S.W.2d€at€345;€òòSeal€v.Ð )à$( ÐSealóó,€802€S.W.2d€617,€620€(Tenn.€Ct.€App.€1990).€Ð |*Ì%) ÐÐ h+¸&* Ðà  àThe€appropriate€amount€of€support€is€determined€by€applying€a€flat€percentage,€based€on€theÐ ° Ðnumber€of€children€to€be€supported,€to€the€obligor€parentððs€net€income.€€Tenn.€Comp.€R.€&€Reg.,€ch.Ð œì Ð1240„2„4„.03(5).€€It€is€clear€that€difference€between€the€amount€which€would€be€due€under€theÐ ˆØ Ðguidelines€based€on€Fatherððs€current€monthly€income€of€$5.00€and€the€amount€of€current€supportÐ tÄ Ðunder€the€courtððs€original€order€is€more€than€15%.Ð `° ÐÌà  àThus,€Father€has€established€he€is€entitled€to€a€reduction€of€his€monthly€obligation€unless:Ð 8 ˆ Ð(1)€under€the€statute,€the€current€amount€was€the€result€of€a€court„ordered€deviation€from€theÐ $ t Ðguidelines€amount;€or€(2)€under€the€guidelines,€Father€is€voluntarily€and€willfully€unemployed€orÐ  ` Ðunderemployed.€€When€determining€the€amount€of€support,€the€court€is€required€to€apply€theÐ ü L  Ðguidelines€as€a€rebuttable€presumption.€€Tenn.€Code€Ann.€ðð€36„5„101(c)(1)(A).€€A€deviation€fromÐ è 8  Ðthe€guidelines€must€be€supported€by€written€findings€that€application€of€the€guidelines€would€beÐ Ô$  Ðunjust€or€inappropriate€and€such€findings€must€include€the€amount€of€support€that€would€have€beenÐ À  Ðordered€under€the€guidelines€and€a€justification€for€the€variance.€€òòIdóó.Ð ¬ü  ÐÌà  àThe€trial€courtððs€original€order€did€not€make€the€specific€findings€set€out€in€the€statute.€Ð „Ô  ÐInstead,€the€court€found€that€it€was€equitable€to€calculate€support€based€upon€Fatherððs€potentialÐ pÀ Ðincome€as€evidenced€by€prior€work€experience.€€The€courtððs€language€mirrors€that€of€the€guidelinesÐ \¬ Ðprovision€which€allows€the€setting€of€support€based€upon€potential€income€where€an€obligor€isÐ H˜ Ðwillfully€and€voluntarily€unemployed€or€underemployed.€€Tenn.€Comp.€R.€&€Regs.,€ch.€1240„2„4„Ð 4„ Ð.03(3)(d).Ð  p ÐÌà  àHowever,€willful€and€voluntary€unemployment€or€underemployment€must€result€from€anÐ øH Ðintent€to€reduce€or€terminate€income.€€òòWilson€v.€Wilsonóó,€43€S.W.3d€495,€497€(Tenn.€Ct.€App.€2000).€Ð ä4 ÐThis€court€has€rejected€the€proposition€that€a€parentððs€dishonest€acts€which€lead€to€unemploymentÐ Ð  Ðconstitute€willful€and€voluntary€unemployment.€€òòIdóó.€€As€a€logical€extension€of€that€principle,€we€haveÐ ¼  Ðalso€held€that€unemployment€or€underemployment€resulting€from€incarceration€is€not€willful€andÐ ¨ø Ðvoluntary.€€òòPennington€v.€Penningtonóó,€No.€W2000„00568„COA„R3„CV,€2001€Tenn.€App.€LEXISÐ ”ä Ð193,€at€*13€(Tenn.€Ct.€App.€Mar.€14,€2001)€(no€Tenn.€R.€App.€P.€11€application€filed).Ð €Ð ÐÌà  àConsequently,€we€conclude€that€Father€has€demonstrated€a€significant€variance€under€Tenn.Ð X ¨ ÐCode€Ann.€ðð€36„5„101(a)(1)€and€was€entitled€to€a€reduction€in€his€child€support€obligation.ò òó ó€€Ð D!” ÐÌà  àThe€reduction€of€Fatherððs€future€child€support€obligation€means€that€he€will€not€accrueÐ #l! Ðarrearages€for€his€inability€to€pay€the€support€originally€ordered.€€It€does€not,€however,€mean€that€theÐ $X" Ðtrial€courtððs€order€that€half€of€the€net€proceeds€of€the€partiesðð€residence€be€used€to€support€theÐ ô$D # Ðchildren€must€be€set€aside.Ð à%0!$ ÐÌà8  àWhether€the€marriage€is€dissolved€absolutely,€or€a€perpetual€or€temporary€separationÐ ¸'#& Ðis€decreed,€the€court€may€make€an€order€and€decree€for€the€suitable€support€andÐ ¤(ô#' Ðmaintenance.€.€.€of€the€children,€or€any€of€them,€by€either€spouse€ò òor€out€of€suchÐ )à$( Ðspouseððs€propertyó ó,€according€to€the€nature€of€the€case€and€the€circumstances€of€theÐ €*Ð%) Ðparties€.€.€.€.Ðp+À&*Ð Ð  ЇTenn.€Code€Ann.€ðð€36„5„101(a)(1)€(2001)€(emphasis€added).Ð ° ÐÌà  àWe€interpret€the€trial€courtððs€order€as€awarding€Fatherððs€interest€in€half€the€proceeds€from€theÐ ˆØ Ðsale€of€the€marital€residence€as€child€support.€€Knowing€Father€was€not€available€for€gainfulÐ tÄ Ðemployment€and€would€remain€incapable€of€earning€more€than€a€nominal€salary€for€the€duration€ofÐ `° Ðhis€sentence,€the€trial€court€awarded€child€support€out€of€Fatherððs€property,€in€accordance€with€Tenn.Ð L œ ÐCode€Ann.€ðð€36„5„101(a)(1).€€The€fact€that€the€court€ordered€regular€payments€from€the€fundÐ 8 ˆ Ðestablished€with€the€proceeds€does€not€alter€the€fundamental€nature€of€the€order.Ð $ t ÐÌà  àBased€upon€the€foregoing€analysis,€we€affirm€the€trial€courtððs€denial€of€a€reduction€in€supportÐ ü L  Ðwith€regard€to€that€portion€of€the€trial€courtððs€order€awarding€Fatherððs€half€of€the€proceeds€from€theÐ è 8  Ðsale€of€the€house€as€child€support.€€We€reverse€the€trial€courtððs€order€denying€a€prospective€reductionÐ Ô$  Ðbased€upon€Fatherððs€actual€income€and€remand€for€a€determination€of€his€obligation,€if€any,€basedÐ À  Ðupon€that€current€income.Ð ¬ü  ÐÌà  àCosts€are€taxed€equally€to€Appellant,€Thomas€A.€Coates,€and€Appellee,€Deborah€A.€Coates.Ð „Ô  ÐÌÌÌà  àà ` àà ¸ àà  àà h àà À àà  à____________________________________Ð 4„ Ðà  àà ` àà ¸ àà  àà h àà À àà  àPATRICIA€J.€COTTRELL,€JUDGEÐ  p Ð