Thanks. You have identified the crux of the issue. The original mediated Property Settlement Agreement was based on splitting assets 50/50 and 50/50 shared custody down to details about days at each parents house, vacations, holidays, who lived in what school district, shared bank accounts, on and on.
It is a huge stretch to say the father can essentially blow up the 50/50 custody deal, leave town with his new wife and kid, cede physical custody to the mother, pay child support, etc. and still expect to get half of the tax credits for the kids he left behind.
Furthermore, as I understand it, IRS doesn't care what it says--the non-custodial parent has to have an 8332. He didn't ask for one ever until now when he realized it was going to cost him. Unfortunately, this guy and his lawyer are asking the court to force her to sigh an 8332, and there is no reason to believe that the Domestic Relations court will do what is right or fair or obvious in my opinion.
Thoughts?
