there is another thing that comes into play and that is the divorce decree. there is often a conflict between the divorce decree and the tax laws. the divorce decree may state that X gets to claim the children on their tax return even though they are not the custodial parent (NCP). the IRS says only the custodial parent can claim the children unless they furnish the NCP with form 8332 which must be submitted by the NCP with their 1040.
so make sure this is covered in the decree and if it's the NCP that gets to claim them make sure there's a provision for providing the 8332 or its replacement would the IRS come up with a new form and number.
if the tax laws are ignored the taxpayer faces additional taxes penalties and interest. if the court is ignored i suppose that taxpayer could find out what a cell looks like from the inside.
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