Of course, if the judge ordered you NOT to claim the child as a dependent and NOT supply a 8332 form, then you should obey the order. It the IRS audits his return and denies his claim for lack of the 8332 form, then that is between him, the IRS and the court since you are simply following the directions of the court. In past years the IRS was rather lax in requiring the 8332 forms. but recently, because of tax fraud, they have been much more aggressive in enforcing it.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
