Max Paul Kozinn v. Kinneret Kozinn

CourtCourt of Appeals of Texas
DecidedJune 25, 2025
Docket03-23-00378-CV
StatusPublished

This text of Max Paul Kozinn v. Kinneret Kozinn (Max Paul Kozinn v. Kinneret Kozinn) is published on Counsel Stack Legal Research, covering Court of Appeals of Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Max Paul Kozinn v. Kinneret Kozinn, (Tex. Ct. App. 2025).

Opinion

TEXAS COURT OF APPEALS, THIRD DISTRICT, AT AUSTIN

NO. 03-23-00378-CV

Max Paul Kozinn, Appellant

v.

Kinneret Kozinn, Appellee

FROM THE 250TH DISTRICT COURT OF TRAVIS COUNTY NO. D-1-FM-21-007135, THE HONORABLE MADELEINE CONNOR, JUDGE PRESIDING

MEMORANDUM OPINION

Appellant Max Paul Kozinn appeals the trial court’s order on appellee

Kinneret Kozinn’s petition for enforcement of orders included in the parties’ Agreed Final Decree

of Divorce (the Decree). 1 The trial court found that Max committed twenty-three violations of the

Decree’s provisions, held him in contempt for each violation, ordered him to comply with the

Decree’s provision to sign an amended tax return, and ordered him to pay Kinneret’s counsel

$47,138.50 in attorney’s fees. We affirm.

BACKGROUND

The parties divorced in June 2022. The Decree contained multiple provisions with

which the parties were ordered to comply. One of the provisions addressed the parties’ federal tax

1 Because the parties share a surname, we will refer to them by their given names for clarity. liabilities. For the years from the date of marriage to December 31, 2021, the parties had filed

their individual tax returns as “married, filing jointly.” It was ordered that both Max and Kinneret

would be equally responsible for all tax liabilities, with each paying 50%. It was also ordered that

if any refunds were made, each party would be entitled to one-half of the refunded amount. Finally,

it was ordered that Max and Kinneret, within five days of the entry of the Decree, “execute and

deliver to the other party any and all other deeds, deeds of trust, bills of sale, assignments, consents

to change of beneficiaries of insurance policies, tax returns, and other documents, and will do or

cause to be done any other acts and things as may be necessary or desirable to [e]ffect the

provisions and purposes of” the Decree. It further stated: “If either party fails to comply with this

provision, that party is ordered to pay all reasonable and necessary attorney’s fees as a result of

that failure.”

In November 2022, Kinneret filed a cross-petition for enforcement of the Decree,

which she amended in May 2023.2 Kinneret’s live petition alleged that Max had violated the

Decree by failing to comply with the Children’s Bill of Rights provisions of the Decree and that,

relevant here, Max on three different occasions refused to sign an amended federal income tax

return for 2020 and thereby prevented Max and Kinneret from receiving a tax refund of $2,287.00. 3

Kinneret’s petition for enforcement requested that the court impose on Max a $500 fine for each

2 Max filed his petition for enforcement first, alleging that Kinneret “violat[ed] the Children’s Bill of Rights in denying the child reasonable use of the telephone to place and receive calls with [Max].” He also claimed that Kinneret “failed to comply with [the Decree] by failing to pay 50% of the taxes, penalties, and interest due for the 2021 tax year.” Max sought damages, attorney’s fees and costs, and a judgment for contempt. 3 The Kozinns’ CPA Larry Phillips prepared the parties’ original tax return. Due to 2020 CARES Act unemployment tax credit cross-filings by the IRS and Mr. Phillips, which resulted in an overpayment of taxes, Mr. Phillips prepared an amended return to request a refund for the overpayment and an additional refund for the child tax credits. 2 violation of the Decree and order him to pay to her legal counsel the attorney’s fees she incurred

in securing legal services necessary to enforce and protect her rights and the rights of their minor

child. In March 2023, both Max and Kinneret filed competing petitions to modify the parent-child

relationship, each seeking to modify the terms of the parties’ possession schedule of their

minor child.

After a hearing, the trial court granted Kinneret’s second amended enforcement

petition and signed an order finding Max in contempt for committing twenty-three violations of

the Decree, including three violations relating to Max’s failure to sign a federal income tax return

for 2020, ordered him to comply with the Decree’s original directive to do so, and ordered him to

pay Kinneret’s attorney’s fees. In three other orders, the trial court also granted Kinneret’s petition

to modify, granted in part Max’s motion to modify, and denied Max’s motion for enforcement. In

two issues on appeal, Max asserts that the trial court abused its discretion by (1) ordering him to

sign an amended tax return and (2) ordering him to pay Kinneret’s attorney’s fees. 4

4 Max filed a petition for writ of mandamus in this Court challenging the portions of the order holding him in contempt, which we conditionally granted in part. See In re Kozinn, No. 03-23-00748-CV, 2024 WL 2855077, at *4 (Tex. App.—Austin June 6, 2024, orig. proceeding) (mem. op.) (holding Decree’s provision requiring Max take “age-appropriate parenting class” was too ambiguous to support contempt finding and constituted abuse of discretion). One of those challenges included the trial court’s order holding him in contempt for failure to sign the amended tax return, which this Court declined to address. See id. at *5 n.8 (noting in mandamus proceeding that “[o]ur jurisdiction extends only to the contempt finding based on his refusal to sign an amended tax return” and declining to review trial court’s order requiring him to sign the return because he had “adequate remedy by appeal” and referencing this appeal). 3 Amended tax return

In his first issue, Max asserts that the trial court abused its discretion in ordering

him to sign an amended return because the order improperly modified the terms of the property

division in the Decree.

A final, unambiguous divorce decree that disposes of all marital property bars

relitigation even if the decree mischaracterizes or incorrectly divides the property. Pearson

v. Fillingim, 332 S.W.3d 361, 363–64 (Tex. 2011). Section 9.001 of the Texas Family Code allows

a party affected by a divorce decree to seek enforcement and clarification of the decree’s property

division by filing an enforcement and clarification petition. See Tex. Fam. Code §§ 9.001, .006,

.008. The trial court may render further orders to assist in the implementation of, or to clarify, its

prior orders. See id. § 9.006(a). However, “[a]n order to enforce the division is limited to an order

to assist in the implementation of or to clarify the prior order and may not alter or change the

substantive division of property,” and trial courts “may not amend, modify, alter, or change the

division of property made or approved in the decree of divorce or annulment.” Id. § 9.007(a); see

also Hagen v. Hagen, 282 S.W.3d 899, 902 (Tex. 2009) (seeking order to alter or modify divorce

decree’s property division constitutes impermissible collateral attack). We review a trial court’s

ruling on a motion for enforcement or clarification of a divorce decree for an abuse of discretion.

Hollingsworth v. Hollingsworth, 274 S.W.3d 811, 815 (Tex. App.—Dallas 2008, no pet.); Gainous

v. Gainous, 219 S.W.3d 97, 103 (Tex. App.—Houston [1st Dist.] 2006, pet. denied). A trial court

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Max Paul Kozinn v. Kinneret Kozinn, Counsel Stack Legal Research, https://law.counselstack.com/opinion/max-paul-kozinn-v-kinneret-kozinn-texapp-2025.