There is a lot going on here, it would be best to meet with someone who can review the agreement to determine what you may and may not be entitled to. Depending upon what the agreement specifically states would have an effect.
This answer is based on general legal principles only and is not intended to provide specific legal advice. This answer is for informational purposes only and does not constitute the formation of a lawyer-client relationship. Any reader of this answer should not make decisions based upon in without first directly consulting with an attorney
I recommend you speak with a CPA as to the tax issues and to a family lawyer to address the exemption.
I believe the issue of the claim should be further clarified and/or corrected in fron t of the family judge. You could also go to mediation with a family law mediator to attempt to resolve issues by way of agreement as you both may have tax exposure.
Conatct a family law attorney.
Hernan Hernandez, Esq.
Okay, first understand the law:
The IRS says, essentially, whomever has "custody" (we don't even use that term in Florida anymore) gets to take most of the credits, deductions, and exemptions you are concerned about. So that parents can switch back and forth every year on their taxes, which is what most divorced parents do, somewhere in the divorce or parenting documents, it should say that the parent with "custody" for IRS purposes (that's the mother in your case) has to issue a certain form (IRS Form 8332) to the other parent (the father, in your case) at a certain time (odd tax years, in your case). The 8332 is then filed with the 1040 return, telling the IRS, "I know I don't have custody, but I get all the tax deductions, etc." The requirement to issue Form 8332 should be specifically stated in the settlement agreement. If it isn't, it's probably because the father didn't have a lawyer during the divorce and regrets it now.
If the mother fails to do this (issue for 8332) to the father, it is NOT CONTEMPT. It sounds like you filed for contempt. I don't understand the judge's ruling in your case, but it may be that the judge realized he or she could not hold the mother in contempt. The proper remedy is to sue the mother for the loss of IRS money because she violated the contract (the marital settlement agreement).
I don't know why the court order or parenting plan or court order were modified in your case, but it sounds like you may have now lost the right to go after the mother for failing to properly issue form 8332. In other words, the money is gone, and it may be gone on all future tax returns. you should discuss this with a local family lawyer.
The contents of this answer should be considered friendly advice, not legal advice (I'm a pretty friendly guy), and the answer should not be construed to constitute an attorney-client relationship. Also, if you liked this answer as much as my big ego thinks you did, be sure to click the thumbs-up button!
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