Thank you to all who answered my question. I understand the necessity of form 8332, the waiving of rights, etc. The mother was taken to court by the child's father 3/17 and ordered to waive dependency rights (8332) for 2017 tax year. She contacted the IRS, explained situation and was told by an agent she had every right to claim the child (being the custodial parent) so she filed taxes and claimed him. The father found out and back to court they go. She could have been held in contempt of the order but wasn't. She had to file an amended tax form, waive her rights to her child and now is required to repay the IRS "x" amount of dollars. I understand that but why a judge rules five consecutive years is baffling to me. The mother was also told the IRS doesn't get involved with "domestic disputes." If she didn't sign a form waiving her rights to the child for the next five years maybe a tax lawyer is the next step.
