wouldn't bother with an attorney just yet. going to court can be expensive. never know if judge will tell ex they have to pay al the costs and then there's the actual collection issue and ex's ability to pay. Taxpayer should contact ex, if allowed, and inform ex that they need to amend because by giving the taxpayer the 8332 the tax laws say ex can not claim. further, if ex doesn't amend ex is likely to get a tax bill from the IRS. if the IRS gets a copy of the 8332 it may automatically reject ex's claim for the dependent. if not, the IRS will get around to sending each taxpayer a notice to amend. if ex doesn't, then the next IRS notice asks each to submit proof. taxpayers proof is the signed copy of the 8332. taxpayer wins and ex gets a bill.
divorce decrees sometimes give the parents the right to claim the dependent in certain years. The IRS doesn't give a hoot about the divorce decrees. As far as the tax laws only the custodial parent has the right to claim except when the noncustodial parent is furnished with a properly completed 8332.
