If she's just selling the dependents that's highly illegal. You can claim the children for 2016 and you will get your refund right away, then it takes a year or more for the IRS to investigate. Amending prior years will take longer of course. There may be a more effective way to blow the whistle on her but I don't know if that would end up interfering with your claims. You might want to consult an enrolled agent -- accountant who specializes in IRS matters. Good luck.
