Federal tax law is that only the custodial parent (which is the parent with whom the kids live more than half the year) has the right to claim them on a tax return.
The custodial parent can give up that right to the non-custodial parent by completing and signing IRS Form 8332 and giving it to the non-custodial parent. The non-custodial parent must then file Form 8332 with their own tax return.
https://www.irs.gov/pub/irs-pdf/f8332.pdf
The IRS does not enforce local court orders. Enforcement is up to the local court that issued the order.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
