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.