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What I've been told is: the IRS doesn't even care about court orders.  They look at the tax code.  If the rules say you have the right to claim and the court order says this is his year then you should give him Form 8332 giving him the right to claim, or risk contempt of court.  But if the court order puts conditions on it that he doesn't meet then he doesn't have a case in the local court.  But I am certainly not a lawyer.