Her lawyers state the the Divorce decree should work, however it includes a statement saying Non-custodial can claim dependent if he is current on child support. So that negates that option does it not?
For a divorce final before 2008, I believe, the divorce degree would have worked. The lawyer should stay away from tax law. The only way is to get the 8332 signed.
If the divorce was after 2008, the IRS will only accept the 8332 as a release for the exemption.
If it is stated clearly in the Decree what years the non custodial parent can claim the dependent exemption and that the custodial parent will provide all necessary tax forms for this purpose, then she is compelled by the decree to complete the 8332. If it doesn't specify that, your client has no options.
Since the non-custodial parents only recourse (starting with 2008) is to take the custodial parent to court. I now file the non-custodial with kids (no signed 8332) and let it reject, then refile without the kids so that client's attorney has a copy of what the return should have been, the reject notice, and copy of the return without the kids they should have been able to claim. Yes they have to spend money to go to court to get the money but it seems to work. In a couple of cases the client's attorney has been able to uses this to get it settled without going to court.
That sounds like a lot of time and money. Finding the right person to threaten the offending party with broken knee caps usually is just as effective and it could possibly be done for the price of a case or two of beer :fist:
