Most likely what would happen in this case, is that if dad claims them, no problem with the IRS. But then when mom goes to claim them and her claim is denied by the IRS because dad claimed them, mom simply goes to the court with the signed court order and informs the judge that dad violated the court order. The judge then fines, jails, or both to the dad until the dad files an amended return removing his exemption for the kids so mom can claim them. Of course, all this could be avoided if dad would just catch up on the child support.
Keep in mind that this forum is for the support of the turbotax program and to help users of the program with the interpretation of tax law. We do NOT deal with custody issues and matters of the such that are dealt with at a level BELOW that of a federal judge. So my above is pure speculation based on common sense as I know it. When it comes to that stuff, I'm what you would refer to as an 'armchair lawyer".
