The IRS does not care about a local court order. They go by Federal tax law that requires that the child must actually physically live with you more than half the year in order to claim the child unless the parent that lived with the child release the child's exemption and child tax credit to the other parent with a signed 8332 form.
If the parent that lives with the child violates a court order to do provide that release, then the remedy is with the local court to enforce the order, the IRS will not get involved. The EIC, HOH and child care credits can never be released - only the parent that the child lived with can claim those credits.
If you claimed credits that require that the child lived or required that you mailed in a 8332 form, then the IRS can ask you to provide proof that the child did live with you and not the other parent.
**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.**
