Sammut

Joseph Sammut, Jr., appeals from an order modifying his interlocutory judgment of divorce from Helen, increasing her spousal support, and awarding attorney’s fees to the wife.

Appellant contends that the court erred in denying his request to inspect copies of respondent wife’s state and federal income tax returns for several years immediately prior to the modification hearing. We conclude that in a proceeding for the modification of a spousal support award, the federal and state income tax returns of the parties are privileged and are not discoverable absent an agreement by the parties to the contrary.

We will defer a discussion of the facts until we reach appellant’s contention that there was not substantial evidence to support the spousal support modification order.

Revenue and Taxation Code section 19282 provides: “Except as otherwise provided in this article, it is a misdemeanor for the Franchise Tax Board or any member thereof, or any deputy, agent, clerk, or other officer or employee of the state (including its political subdivisions), or any former officer or employee or other individual, who in the course of his or her employment or duty has or had access to…