There is no basis to claim the mother. The IRS can conduct an audit and there is always the possibliy of criminal charges as a result of fraud.
When mom claims herself and you have claimed her, there will likely be an alarm going off. If she is conspiring with you, she could be in trouble too. If your tax bracket is so high that the deduction means that much, you will have that much more to lose.
Certified Tax Specialist -- State Bar of California Board of Legal Specialization (J.D.; LL.M.-Tax)
Electrical(M.S.E.E.)-Chemical(M.S.Ch.E)(B.S. Chemistry)-Mechanical Patent (Intellectual Property) Attorney & MBA (562)
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Curt Harrington Patent & Tax Law Attorney Certified Tax Specialist by the California Board of Legal Specialization PATENTAX.COM This communication is general information and not legal advice, and does not create an attorney-client relationship. This communication should not be relied upon as any type of legal advice. Please note that no attorney-client relationship exists between the sender and the recipient of this message in the absence of either (1) a signed fee contract and (2) remission of an agreed-upon retainer. Absent such an agreement and retainer, I am not engaged by you as an attorney, nor is any other member of my law firm.