My question involves a marriage in the state of:California

My parents are getting divorced (been married for 25+ years). The divorce proceedings haven't started yet (no papers filed, but are present). We found out a few months ago that my father has a woman overseas for about 1 1/2 years. He has not come out and confessed; instead, he has been avoiding the family and has gone overseas unannounced two times since December. Also, he has transferred over $300,000 overseas. He also has multiple properties overseas that all were acquired during the marriage. My mother does have proof from a bank account overseas reflecting the money transfers and balance. My mother does not work and has never worked, yet they own a business together in the US. They also own a few properties in CA. One of my questions is: Does my mother have entitlement to the monies/properties overseas? If so, how do we go about handling this process since it seems a little tricky? My mother and I did consult an attorney that basically said any monies that have been transferred overseas is really difficult to get back since it has already left the US. Furthermore, there has been tax evasion (not claiming full profits) of the business on my father's behalf. So as a question concerning that point: Will the fact that he is not claiming full profits on the business ultimately affect my mother when it comes to splitting the assets and business? Will this information of tax evasion hurt her case more than it will help?

Any input is greatly appreciated. Thank you in advance.