"What my question was less to do with the current tax law and more asking your thoughts on if the IRS honor that court order?"

Both of the links I provided cover the issue of deductible or not, and the revision of an alimony order. Did you not read them?

If the initial alimony agreement falls in the rules that allowed for reporting as income and thereby also as deducted, then read the parts that cover if the judge included the wording regarding any change in that position.