Q. How does this work?
A. You need to sign form 8332 and give it to your ex even if the court order doesn't specifically say so. If the court order says he gets to claim the dependent, then it's inferred that you will not obstruct it by failing to cooperate.
Q. Can a judge allow him to break federal law and not need form 8332?
A. No. It sounds like they tried to save you and him some paperwork hassle. The IRS may process his return without. But if they ask for it, you need to provide it.
That's my opinion. I'm not a lawyer.
