It is not that complicated. "Mom" simply does not release the exemption with a 8332 form and claims the child(ren) herself. If "dad" does claim without the required 8332 form and both parents claim the same child, when the IRS sends letters, "mom" says that she did not release the exemption. The IRS will almost always award the exemption to the custodian parent - mom. It is dad that would have to go to court to enforce the court order that he is in violation of. The IRS does not care about court orders - they only look at who the child physically lived with and if there is a signed 8332 form.
**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.**
