Since the tax law required that a child must live with the parent at least more than half the tax year (183 nights) and the child did not live with the parent the required time then it would be tax fraud for the parent to claim the child as a dependent.
What the parent is suggesting is that you aid her to commit tax fraud. Since this is a legal issue, and we cannot give legal advice here, I suggest that you talk with your attorney for advice. A letter from an attorney might change her mind about any threats that might be construed as extortion.
**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.**
