Yes, if the court order says he is to claim your son and you do instead, you could be held in contempt of court, pay double damages, owe the IRS and money you received for claiming him including penalties and interest and a judge cpuld take away your right to claim the child indefinitely or at least for the next year you're entitled to. This isnt a tax issue, it's a legal issu. You cant violate a court order. If there's no visitation or contact whatsoever you can file for a modification to the current support order so that you can claim him every year until the father wants to be more involved.
