only the judge can answer your question. The IRS would disagree. the non-custodial parent must include form 8332 or equivalent with their tax return to claim the dependent.
here are the IRS instructions
Noncustodial Parent
Attach this form or similar statement to your tax return for each year you claim the exemption for your child. You can claim the exemption only if the other dependency tests in the instructions for your tax return are met.
If the custodial parent released his or her claim to the exemption for the child for any future year, you must attach a copy of this form or similar statement to your tax return for each future year that you claim the exemption. Keep a copy for your records.
