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This has happened to me. My children are in my care between 80-90% of the time. I am their custodial parent, whom they reside with 8-9 months out of the year. I did not give my ex permission to claim. He always files before me and claims the children. I have sent in my paper forms in the past with correct fraud form, copy of decree, and statements from schools and doctors as proof.  There has been no investigation or letters or rescinding of his taxes at all. There is noone to speak to at IRS regarding this matter. Hoping also to find information on this site.