Yes and no. Yes, as far as the IRS is concerned. But no, from a legal stand point. The divorce order binds you to furnish him the release (form 8332). If you don't want to do so and claim the kid on your taxes, the IRS will send you the money. The IRS will not enforce the court order. His only remedy is to sue you, which he will probably win if he's willing to do the hassle.
