I don't make the rules here. Congress does. When it comes to taxes, the IRS has their own set of rules as defined by congress. The only entity that can over ride those rules is a federal judge. Since federal judges do not deal with custody cases, I'm confident in stating, that will never happen. Your situation is way beyond the scope of this forum, and calls for the assistance of a legal expert well versed in situations like yours. Remember, it's not only federal laws that may (or may not) come into play here, but also state laws.
