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Sheerer v. Panas
(2026)
Case details
Full caption
Anna Sheerer v. Thomas Panas
Country
United States
Jurisdiction
California (CA)
Court
California Supreme Court
Decided
2026
Disposition
Reversed and Remanded
ANNA
SHEERER,
Plaintiff
and
Appellant,
v.
THOMAS...,
---
Cal.Rptr.3d
----
(2026)
©
2026
Thomson
Reuters.
No
claim
to
original
U.S.
Government
Works.
1
2026
WL
776268
Only
the
Westlaw
citation
is
currently
available.
CERTIFIED
FOR
PARTIAL
PUBLICATION
*
Court
of
Appeal,
First
District,
California.
DIVISION
FOUR.
ANNA
SHEERER,
Plaintiff
and
Appellant,
v.
THOMAS
PANAS,
Defendant
and
Respondent;
CALIFORNIA
DEPARTMENT
OF
CHILD
SUPPORT
SERVICES,
Intervener
and
Respondent.
A171804
|
Filed
3/19/2026
Editor's
Note:
This
decision
contains
discussion
of
citation
references
that
are
incorrect
or
do
not
actually
exist.
These
invalid
citations
appeared
in
the
original
court
opinion
and
have
been
preserved
as
written
since
they
are
part
of
the
official
record.
Any
links
to
these
invalid
citations
have
been
removed.
(San
Mateo
County
Super.
Ct.
No.
19FAM02588A)
Opinion
Moorman
,
J.
*
*1
Appellant
Anna
Sheerer
appeals
a
trial
court
order
modifying
the
child
support
payments
owed
by
her
ex-
husband,
respondent
Thomas
Panas.
She
contends
that
the
court
failed
to
account
for
Panas's
bonus
income
in
determining
child
support.
Relatedly,
Sheerer
argues
the
court
violated
her
due
process
rights
by
failing
to
hold
an
adequate
hearing
on
her
request
to
account
for
Panas's
bonus
income.
Intervener
California
Department
of
Child
Support
Services
agrees
with
the
former
argument
and
does
not
take
a
position
on
the
latter.
1
In
the
unpublished
portion
of
this
opinion,
we
hold
the
court
erred
on
the
merits
and
reverse
the
order.
Unfortunately,
we
must
address
another
issue,
which
we
do
in
the
published
portion
of
this
opinion.
As
an
in
propria
persona
litigant,
Panas
submitted
a
respondent's
brief
that
attributes
quotes
to
published
cases
in
which
no
such
quote
appears
and
to
cases
that
do
not
exist,
and
Panas's
nonmanufactured
authorities
do
not
discuss
the
topics
for
which
they
are
cited.
His
brief
also
does
not
conform
to
the
California
Rules
of
Court
(hereinafter
Rules)
regarding
its
contents,
formatting,
and
directive
to
provide
support
for
factual
assertions
with
citations
to
the
record.
(See
Rule
8.204.)
In
a
declaration
submitted
to
this
court,
Panas
explained
the
fabrications
were
due
to
his
use
of
a
generative
artificial
intelligence
(AI)
tool
to
write
the
brief.
Division
Three
of
the
Second
District
Court
of
Appeal
recently
published
an
opinion
“warning”
that
“no
brief,
pleading,
motion,
or
any
other
paper
filed
in
any
court
should
contain
any
citations—whether
provided
by
generative
AI
or
any
other
source—that
the
attorney
responsible
for
submitting
the
pleading
has
not
personally
read
and
verified.”
(
Noland
v.
Land
of
the
Free,
L.P.
(2025)
114
Cal.App.5th
426,
431
(
Noland
).)
The
court
emphasized
that
any
attorney
who
fails
to
heed
the
warning
faces
sanctions
and
potential
discipline.
(
Id.
at
p.
445
.)
We
partially
publish
this
opinion
to
extend
that
warning
to
in
propria
persona
litigants.
I.
BACKGROUND
Sheerer
and
Panas
were
a
married
couple
that
began
dissolution
proceedings
in
2019.
The
couple
have
two
children
from
their
marriage
and
have
joint
physical
custody
of
them
on
a
50/50
time
share.
In
2020
and
2021,
the
trial
court
issued
several
child
support
orders
following
hearings
on
the
matter.
Initially,
in
September
2020,
the
court
ordered
Panas
to
pay
child
support
of
varying
monthly
amounts,
which
were
calculated
as
a
function
of
the
parties’
relative
incomes
each
month.
In
November
2020,
the
court
entered
a
new
order
with
additional
findings
regarding
Panas's
fluctuating
income,
and
the
court
included
a
Smith-Ostler
provision,
2
ordering
“additional
income
received
by
either
party
in
excess
of
the
base
income
used
in
the
initial
support
order”
to
be
included
in
calculating
additional
child
support.
In
December
2021,
the
court
entered
another
new
order,
detailing
the
Smith-Ostler
provision's
mechanics,
calculating
retroactive
payments,
and
reaffirming
that
the
Smith-Ostler
provision
would
be
prospectively
“calculated
on
a
monthly
basis.”
*2
In
June
2023,
Sheerer
moved
to
modify
the
existing
child
support
order
due
to
a
change
in
both
parties’
incomes
and
her
employment
status.
At
a
hearing
in
November
2023,
the
court
stated
that
it
would
adopt
the
DCSS's
guideline
calculation
that
Panas
pay
$2,388
in
monthly
child
support
to
Sheerer,
ANNA
SHEERER,
Plaintiff
and
Appellant,
v.
THOMAS...,
---
Cal.Rptr.3d
----
(2026)
©
2026
Thomson
Reuters.
No
claim
to
original
U.S.
Government
Works.
2
retroactive
to
July
1,
2023.
Because
of
the
retroactive
nature
of
the
order,
the
court
found
Panas
in
arrears
and
ordered
him
to
make
monthly
payments
until
the
balance
was
paid.
DCSS
raised
the
point
that
“there
are
going
to
be
other
arrears
in
this
case
relating
to
a
Smith
Ostler
calculation,”
and
the
court
clarified
that
the
arrears
payments
were
only
“towards
the
order
for
child
support
that
the
Court
just
made
today.”
The
trial
court's
subsequent
written
order
filed
November
15,
2023
was
substantively
identical
to
what
the
court
had
stated
at
the
hearing
and
consequently
lacked
a
Smith-
Ostler
provision.
The
accompanying
DCSS
calculation
did
not
include
Panas's
bonus
income,
nor
did
it
reference
any
income
from
Panas's
restricted
stock
units
(RSUs).
Rather,
it
listed
Panas's
“Monthly
Taxable
&
Non-Taxable
Gross
Income”
as
$19,640,
which
matched
the
most
recent
monthly
wage
that
Panas
declared
on
his
October
2023
income
and
expenses
(I&E)
declaration.
Thus,
the
DCSS's
guideline
calculation
excluded
the
$4,500
average
monthly
commission
or
bonus
income
that
Panas
declared
on
his
October
2023
I&E
declaration.
The
trial
court
held
hearings
in
February
2024
and
May
2024,
each
of
which
focused
on
factual
disputes
regarding
both
parties’
financial
limitations
and
Sheerer's
difficulties
in
finding
employment.
The
February
2024
hearing
resulted
in
a
formal
seek
work
order
directed
at
Sheerer,
and
the
court
retained
retroactive
jurisdiction
on
child
support
and
Panas's
payment
of
arrears.
At
the
May
2024
hearing,
it
was
brought
to
the
trial
court's
attention
that
the
November
2023
order
“did
not
include
a
Smith
Ostler
provision”
despite
there
being
one
“in
the
prior
order.”
After
hearing
the
parties’
arguments,
the
court
found
Sheerer
in
compliance
with
the
seek
work
order,
reduced
Panas's
monthly
payments
on
arrears,
and
otherwise
left
the
November
2023
order
in
place,
reserving
jurisdiction
“with
regard
to
the
request
for
the
Smith
Ostler
[provision].”
In
the
meantime,
Panas
filed
an
updated
I&E
declaration
in
March
2024
which
listed
his
average
monthly
gross
salary
as
$19,640
and
his
average
monthly
commissions
or
bonuses
as
$25,925.
The
March
2024
I&E
declaration
also
appended
three
earnings
statements
from
mid-March,
two
of
which
revealed
that
Panas
was
compensated
with
RSUs
valued
at
$8,387.26
and
$45,918.74
on
March
12
and
March
14,
respectively,
bringing
his
total
year-to-date
RSU
compensation
to
$121,531.41.
3
In
May
2024,
Panas
filed
a
new
I&E
declaration
that
again
listed
his
average
monthly
gross
salary
as
$19,640
but
changed
his
average
monthly
commissions
or
bonuses
to
$2,160.
4
*3
At
the
next
hearing
in
July
2024,
DCSS
explained
to
the
trial
court
that
Sheerer
was
still
complying
with
the
seek
work
order
yet
she
remained
unemployed,
preventing
the
recalculation
of
child
support.
Sheerer
then
relayed
her
difficulties
finding
employment
and
again
requested
a
new
calculation
for
child
support
that
accounted
for
Panas's
bonus
and
RSU
compensation.
In
response,
Panas
asserted
that
Sheerer
was
not
complying
with
the
seek
work
order,
and
he
sought
a
reduction
in
child
support
payments
and
clarity
on
a
Smith-Ostler
provision.
The
parties
traded
accusations
that
the
other
was
harming
the
children's
interests
until
the
court
interjected.
The
trial
court
stated:
“[T]his
is
obviously
a
very
contentious
situation.
What
this
court's
concern
is
...
the
support
and
the
amount
of
time
Ms.
Sheerer
has
been
unemployed.
Certainly
if
the
tables
were
turned,
Ms.
Sheerer,
you
would
want
Mr.
Panas
to
be
employed
and
contributing
to
the
children's
lives
and
financially
contributing.
[¶]
So
at
this
time,
I'm
going
to
deny
the
request
for
a
Smith-Osler.
[¶]
I'm
going
to
deny
the
request
to
cut
support
in
half.”
The
court
also
increased
Sheerer's
obligations
under
the
seek
work
order.
The
court
did
not
mention
Panas's
total
compensation
in
either
its
verbal
or
written
order.
Sheerer
appealed.
II.
DISCUSSION
A.
The
Trial
Court
Erred
By
Failing
to
Account
for
Panas's
Bonus
and
RSU
Compensation
in
the
Child
Support
Calculations
The
abuse
of
discretion
standard
applies
to
child
support
awards
and
a
trial
court's
determination
to
grant
or
deny
a
request
to
modify
child
support.
(
In
re
Marriage
of
Hein
(2020)
52
Cal.App.5th
519,
529
.)
The
abuse
of
discretion
standard
is
not
a
unified
standard.
(
Ibid.
)
In
applying
it,
appellate
courts
will
uphold
the
trial
court's
factual
determinations
that
are
supported
by
substantial
evidence,
assess
the
trial
court's
legal
interpretations
de
novo,
and
consider
“whether
the
trial
court
reasonably
exercised
its
discretionary
authority—that
is,
whether
any
judge
reasonably
could
have
made
such
an
order.”
(
Ibid.
)
“California
has
a
strong
public
policy
that
favors
adequate
child
support.”
(
In
re
Marriage
of
Cheriton
(2001)
92
Cal.App.4th
269,
283
,
superseded
by
statute
on
another
ground
as
stated
in
In
re
Marriage
of
Morton
(2018)
27
Cal.App.5th
1025,
1049
;
see
Fam.
Code,
§§
4050
–
4076
5
.)
ANNA
SHEERER,
Plaintiff
and
Appellant,
v.
THOMAS...,
---
Cal.Rptr.3d
----
(2026)
©
2026
Thomson
Reuters.
No
claim
to
original
U.S.
Government
Works.
3
The
Legislature
expressed
that
policy
through
the
uniform
child
support
guideline.
(
Cheriton
,
at
p.
283.;
see
§
4053,
subd.
(e)
[“
‘The
guideline
seeks
to
place
the
interests
of
children
as
the
state's
top
priority’
”].)
Guideline
child
support
is
calculated
by
applying
a
mathematical
formula
to
the
relative
incomes
of
the
parents,
and
it
“is
presumed
to
be
the
correct
amount
of
child
support
to
be
ordered.”
(
§§
4055
,
4057
;
see
§
4053,
subd.
(c)
[“The
guideline
takes
into
account
each
parent's
actual
income
and
level
of
responsibility
for
the
children”].)
Section
4053
further
lays
out
principles
the
trial
court
must
adhere
to,
principles
which
emphasize
that
each
parent
must
prioritize
and
provide
support
commensurate
with
their
individual
ability
so
that
his
or
her
children
share
in
the
standard
of
living
of
both
parents
across
two
homes
with
relative
parity.
Section
4058
broadly
defines
a
parent's
“annual
gross
income”
to
mean
“income
from
whatever
source
derived”
(other
than
child
support
payments
and
income
from
public
assistance
programs
based
on
need).
(
§
4058,
subds.
(a)
,
(c)
.)
The
statute
includes
“bonuses”
as
income
in
a
non-exhaustive
list
of
examples
(
id.
,
subd.
(a)(1)),
and
compensation
in
the
form
of
stock
options
is
also
treated
as
income
for
purposes
of
calculating
child
support
once
there
are
no
legal
restrictions
on
the
parent's
ability
to
exercise
the
option
and
sell
the
shares.
(
In
re
Marriage
of
Macilwaine
(2018)
26
Cal.App.5th
514,
530–532
.)
Each
parent's
annual
gross
income
is
used
to
compute
their
annual
net
disposable
income
(
§
4059
),
which
in
turn
is
used
to
calculate
each
parent's
monthly
net
disposable
income
(
§
4060
),
which
is
the
key
input
to
the
guideline's
formula
for
determining
the
amount
of
child
support
(
§
4055
).
However,
if
a
parent's
monthly
income
fluctuates—such
as
from
discretionary
bonuses—the
court
may
adjust
the
child
support
order
as
appropriate.
(
§§
4060
,
4064
.)
A
court
may
accommodate
unpredictable
income
through
a
Smith-Ostler
provision,
but
the
method
a
court
fashions
to
account
for
such
income
is
left
to
the
court's
discretion
so
long
as
a
parent's
support
obligations
include
all
income
that
the
parent
actually
receives.
(
In
re
Marriage
of
Mosley
(2008)
165
Cal.App.4th
1375,
1387
.)
*4
Here,
the
trial
court
erred
because
it
failed
to
account
for
Panas's
bonus
income
and
RSUs
in
calculating
child
support.
The
November
2023
order
ended
the
Smith-Ostler
provision
that
had
been
in
place,
and
the
court
did
not
implement
another
method
for
requiring
Panas
to
pay
support
obligations
based
on
income
that
included
any
bonuses
or
RSUs
that
he
received.
The
court
did
not
make
any
findings
under
subdivision
(b)
of
section
4057
that
would
permit
the
court
to
deviate
from
the
presumptively
correct
statewide
uniform
guideline
formula
amount,
which
must
include
all
income.
Nor
did
the
court
state
in
writing
or
on
the
record
the
information
required
in
subdivision
(a)
of
section
4056
to
do
so.
The
court's
stated
concern
regarding
the
amount
of
time
that
Sheerer
has
been
unemployed
does
not
allow
it
to
exclude
Panas's
bonus
or
RSU
income
from
his
annual
gross
income
for
the
purposes
of
child
support
obligations.
For
this
reason,
we
reverse
the
trial
court's
order
of
September
9,
2024.
6
Because
we
reverse
the
trial
court's
order
on
the
merits,
we
need
not
reach
Sheerer's
contention
that
the
court
violated
due
process
by
depriving
her
of
a
meaningful
hearing.
However,
we
disagree
with
Sheerer's
characterization
that
the
court
“refused
to
engage”
with
her
requests
or
with
the
evidence.
The
record
reveals
that
the
court
was
patient
in
hearing
each
party's
arguments
and
provided
ample
opportunity
for
Sheerer
to
be
heard.
While
it
took
several
hearings
over
the
course
of
half
a
year
for
the
court
to
rule
on
Sheerer's
request
to
reimpose
a
Smith-Ostler
provision
after
the
November
2023
order,
there
is
no
basis
for
Sheerer's
assertion
that
the
court
impeded
her
ability
to
develop
the
facts.
Instead,
the
record
shows
that
the
matter
was
continued
several
times
for
various
reasons,
none
of
which
suggest
the
court
disregarded
procedural
safeguards.
7
The
court
merely
made
an
error,
which
we
instruct
it
to
correct
on
remand.
B.
Panas's
Violations
of
the
California
Rules
of
Court
Despite
his
self-representation,
we
hold
Panas
to
the
same
standard
as
an
attorney.
(
Kobayashi
v.
Superior
Court
(2009)
175
Cal.App.4th
536,
543
;
see
also
Keitel
v.
Heubel
(2002)
103
Cal.App.4th
324,
334–335
[“A
party,
no
less
than
his
attorney,
should
not
be
permitted
to
escape
the
consequences
of
his
or
her
abusive
litigation
tactics”].)
Over
three
decades
ago,
our
high
court
explained
that
“[a]
doctrine
generally
requiring
or
permitting
exceptional
treatment
of
parties
who
represent
themselves
would
lead
to
a
quagmire
in
the
trial
courts,
and
would
be
unfair
to
the
other
parties
to
litigation.”
(
Rappleyea
v.
Campbell
(1994)
8
Cal.4th
975,
985
.)
This
statement
has
grown
truer
in
an
age
where
litigants
can
access
AI
tools
that
purport
to
do
lawyering.
“In
the
last
two
[and
a
half]
years,
many
courts
have
confronted
briefs
populated
with
fraudulent
legal
citations
resulting
from
[parties’]
reliance
on
generative
AI.”
(
Noland
,
supra
,
114
Cal.App.5th
at
p.
443
.)
ANNA
SHEERER,
Plaintiff
and
Appellant,
v.
THOMAS...,
---
Cal.Rptr.3d
----
(2026)
©
2026
Thomson
Reuters.
No
claim
to
original
U.S.
Government
Works.
4
*5
In
his
respondent's
brief,
Panas
cited
at
least
two
cases
that
do
not
exist:
“
In
re
Marriage
of
Thomson
(1984)
157
Cal.App.3d
568,
578”
and
“
Marriage
of
Mendlowitz
(2019)
40
Cal.App.5th
990.”
He
further
fabricated
quotes
that
appear
nowhere
in
the
(real)
cases
cited.
In
his
declaration
“clarifying
facts”
filed
in
this
Court
after
Sheerer
filed
a
motion
to
strike
respondent's
brief,
Panas
explained
that
his
“error”
in
providing
fake
quotations
and
citing
nonexistent
case
law
was
caused
by
his
use
of
an
AI
tool
and
his
failure
to
verify
his
citations.
He
averred
that
he
“did
not
knowingly
submit
false
information
to
the
Court.”
His
lack
of
knowledge,
of
course,
is
a
direct
result
of
his
failure
to
verify
citations,
a
requirement
of
all
attorneys
and
self-represented
litigants
responsible
for
briefs
filed
in
this
Court.
Respondent's
conduct
in
this
regard
is
a
patent
violation
of
the
Rules
of
Court
and
alone,
merits
striking
his
brief.
(See
Noland
,
supra
,
114
Cal.App.5th
at
pp.
442–443
,
and
cases
cited.)
But
aside
from
Panas's
purported
obliviousness
to
the
falsity
of
his
legal
citations
and
quotes,
he
also
referenced
hearings
in
the
present
case
that
appear
nowhere
in
the
record
but
we
will
not
expend
judicial
resources
verifying
whether
the
hearings
or
their
purported
contents
are
AI
hallucinations
too.
Further,
Panas
failed
to
format
the
brief
in
accordance
with
Rule
8.204
by
omitting
a
table
of
authorities,
page
numbers,
and
citations
to
the
record
for
each
reference
to
the
proceedings
below.
(See
Rule
8.204(a)(1)(A),
(C),
(b)
(7).)
Many
of
Panas's
(unsupported)
factual
assertions
are
irrelevant,
not
least
his
allegations
that
the
court
sanctioned
Sheerer
and
that
Sheerer
failed
to
comply
with
court
orders.
He
then
had
the
temerity
to
request
this
court
to
“[r]efer
this
matter
to
the
trial
court
for
consideration
of
sanctions”
against
Sheerer.
“Our
legal
system,
indeed
the
social
compact
of
a
civilized
society,
is
predicated
upon
respect
for,
and
adherence
to,
the
rule
of
law.”
(
People
v.
Chong
(1999)
76
Cal.App.4th
232,
243
.)
The
rule
of
law
is
founded
upon
the
principle
that
courts
must
impartially
apply
the
law
to
facts.
That
foundation
is
threatened
when
litigants
falsify
the
truth,
especially
when
done
by
using
technological
innovations
that
can
spin
persuasive
webs
of
untruths
and
invent
legal
principles
or
authorities.
Thus,
our
warning
to
litigants
is
not
merely
an
admonition
to
double-check
citations
and
otherwise
fastidiously
comply
with
the
Rules
of
Court;
it
is
to
be
at
all
times
truthful
and
to
be
responsible
in
crafting
any
written
arguments
presented
in
this
Court.
(See
People
v.
Alvarez
(2025)
114
Cal.App.5th
1115,
1119
[“
‘Honesty
in
dealing
with
the
courts
is
of
paramount
importance,
and
misleading
a
judge
is,
regardless
of
motives,
a
serious
offense’
”].)
We
further
caution
that
our
redress
for
false
and
missing
citations
is
not
limited
to
disregarding
a
brief.
“We
may
impose
monetary
sanctions
pursuant
to
our
own
motion
for
unreasonable
violations
of
the
rules
governing
appeals.”
(
Keitel
v.
Heubel
,
supra
,
103
Cal.App.4th
at
p.
340
;
Noland
,
supra
,
114
Cal.App.5th
at
p.
442
;
Rule
8.276(a)(4).)
However,
given
Panas's
admission
of
his
error
and
considering
that
it
would
not
be
in
the
best
interest
of
the
children
at
the
heart
of
the
underlying
proceedings,
we
choose
not
to
do
so
here.
III.
DISPOSITION
The
child
support
order
of
September
9,
2024
is
reversed
and
we
remand
with
instructions
to
the
trial
court
to
reassess
Panas's
child
support
obligation
based
on
a
consideration
of
his
full
income,
including
bonuses
and
RSU
compensation.
Sheerer
is
entitled
to
her
costs
on
appeal.
(
Cal.
Rules
of
Court,
rule
8.278(a)(1)
.)
WE
CONCUR:
Brown
,
P.
J.
Streeter
,
J.
Trial
Court:
San
Mateo
County
Superior
Court
Trial
Judge:
Hon.
Cristina
Mazzei
Attorneys:
Covington
&
Burling,
Breanna
Katherine
Jones;
Family
Violence
Appellate
Project,
Cory
Delfin
Hernandez,
Arati
Vasan,
Jennafer
Dorfman
Wagner
for
Petitioner
and
Appellant.
*6
Thomas
Panas,
in
pro.
per.,
for
Defendant
and
Respondent.
Rob
Bonta,
Attorney
General
of
California,
Cheryl
Lynn
Feiner,
Senior
Assistant
Attorney
General,
Maureen
Chinyere
ANNA
SHEERER,
Plaintiff
and
Appellant,
v.
THOMAS...,
---
Cal.Rptr.3d
----
(2026)
©
2026
Thomson
Reuters.
No
claim
to
original
U.S.
Government
Works.
5
Onyeagbako,
Supervising
Deputy
Attorney
General,
Pablo
Nicholas
Rossenblum,
Deputy
Attorney
General
for
Intervenor
and
Respondent.
All
Citations
---
Cal.Rptr.3d
----,
2026
WL
776268
Footnotes
*
Pursuant
to
California
Rules
of
Court,
rules
8.1105(b)
and
8.1110
,
this
opinion
is
certified
for
publication
with
the
exception
of
parts
I,
II.A,
and
III.
*
Judge
of
the
Superior
Court
of
California,
County
of
Mendocino,
assigned
by
the
Chief
Justice
pursuant
to
article
VI,
section
6
of
the
California
Constitution
.
1
The
California
Department
of
Child
Support
Services
submitted
its
brief
on
behalf
of
the
public
interest
in
accordance
with
a
transfer
of
interest
from
the
San
Mateo
County
Department
of
Child
Support
Services
(the
DCSS).
2
A
child
support
order
that
requires
a
percentage
of
bonus
income
to
be
paid
as
additional
child
support
is
commonly
referred
to
as
a
“
Smith-Ostler
provision”
because
it
is
derived
from
In
re
Marriage
of
Ostler
&
Smith
(1990)
223
Cal.App.3d
33,
41–42
(
Smith-Ostler
).)
3
The
other
statement
showed
that
Panas
was
paid
a
salary
of
$9,064.99
for
80
hours
for
the
period
from
March
4
to
March
17,
2024,
bringing
his
year-to-date
salary
earnings
to
$45,389.94.
While
the
statements
did
not
list
any
bonuses
earned
in
that
period,
they
all
showed
that
Panas
had
received
$25,925.87
in
the
year
to
date
for
“AIP
Payout.”
4
We
observe
that
$2,160
is
mathematically
equivalent
to
dividing
$25,925—the
amount
listed
on
Panas's
March
I&E
declaration
as
his
average
monthly
bonus
(and
the
same
amount
listed
on
his
March
2024
earnings
statements
as
his
year-to-date
“AIP
Payout”)—by
12
months.
The
May
2025
I&E
declaration
also
appended
three
earning
statements
for
pay
periods
in
2024
from
April
1
to
April
14,
April
15
to
April
28,
and
April
29
to
May
12.
Those
statements
revealed
that
Panas
was
paid
$9,307.02
for
each
80
hour
period,
but
he
had
not
received
any
more
earnings
categorized
as
RSUs
or
AIP
Payout.
5
Further
statutory
references
are
to
the
Family
Code
unless
otherwise
specified.
6
Panas's
“extensive
reliance
on
nonexistent
legal
authority”
in
his
respondent's
brief
justifies
disregarding
the
brief
in
toto,
which
we
do.
(
Noland
,
supra
,
114
Cal.App.5th
at
p.
436
.)
We
address
this
issue
further
post
section
B.
We
acknowledge
Panas's
admission
that
his
respondent's
brief
contains
fabrications
as
stated
in
his
declaration
submitted
to
the
court.
We
otherwise
grant
Sheerer's
motion
to
strike
the
remainder
of
the
declaration
as
an
improper
sur-reply.
(See
Rule
8.200(a)(4).)
7
The
first
hearing
on
Sheerer's
request
to
modify
child
support
in
August
2023
was
continued
because
the
parties
and
DCSS
had
failed
to
meet
and
confer
beforehand
and
because
DCSS
had
not
received
information
regarding
Sheerer's
unemployment
benefits.
At
the
February
hearing,
Sheerer
noted
that
Panas's
compensation
included
a
“bonus
and
stock
options,”
but
she
admitted
that
he
had
not
submitted
an
updated
I&E
declaration,
stating:
“so
we
don't
know
what
his
current
salary
is.”
Panas
submitted
updated
I&E
declarations
prior
to
the
next
hearing
in
May
2024,
and
therefore
Sheerer
had
the
opportunity
to
argue
that
Panas
had
taken
a
new
job
with
a
reduced
salary
but
received
“most
of
his
income
via
RSUs
and
bonus.”
The
court
then
allowed
Panas
and
Sheerer
to
respond
to
each
other's
arguments
before
it
addressed
the
ANNA
SHEERER,
Plaintiff
and
Appellant,
v.
THOMAS...,
---
Cal.Rptr.3d
----
(2026)
©
2026
Thomson
Reuters.
No
claim
to
original
U.S.
Government
Works.
6
seek
work
order
and
Panas's
payment
on
arrears,
and
the
court
reserved
retroactive
jurisdiction
on
a
Smith-
Ostler
provision,
which
it
ruled
on
at
the
next
hearing.
End
of
Document
©
2026
Thomson
Reuters.
No
claim
to
original
U.S.
Government
Works.
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