As stated above the 8332 is immaterial if there is a court order. He can file without it although he might need to explain to the IRS why he does not have a 8332.
It would seem that your issue is with the court order, so divorce decree of other court order, your attorney is the remedy.
**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.**
