It is certainly possible. Especially, if the parents have not laid the appropriate groundwork to support their refusal. This question, however, does not provide enough facts to say more.
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More facts are needed, but under the Individuals with Disabilities Education Improvement Act of 2004 (IDEIA), also referred to as IDEA, parents can opt-out of special education services. Things to consider:
a) Has the child received special education/related services before?
b) Or, is this an initial (first time ever) for special education/related services?
c) Is the public entity (a.k.a. Protective Services) involved at this point?
It's a parent's right under federal special education law to opt-out of special education/related services. So, it's an interesting concept that a parent possibly could be changed with neglect (not so sure it's "education" neglect, though versus neglect in general) unless some extreme facts are involved here. More information is needed, but know that IDEIA or IDEA allows for a parent to opt-out of special education/related services.
Note: I am not licensed to practice law in your state. I provide this response for general, information purposes only. This is not to be construed as legal advice. Consult appropriate legal counsel in your area.