I understand but in my case I AM the custodial parent AND there is no court order that says I have to allow the ex to claim the children in any tax year- therefore, it is crystal clear that the children are my dependents under state and federal law, as well as family law- there is just no disputing this. Given this situation, will the IRS determine that my ex (noncustodial parent) committed tax fraud or tax evasion by claiming the children or will it simply be considered “negligence?”
