The answer depends on who you ask.
The IRS only cares about form 8332. Without it, one does get in trouble with the IRS.
The court only cares about its order. So, for them to care otherwise, you have to go back to court.
The other parent will keep doing what the court order says because they have the court on their side.
So, that seems to say that the other parents will get them until the court orders otherwise.
I am sorry that you are going through this. The court order will control until you change it, the IRS doesn't really care they only want an answer and to be paid, so if there is a change in material circumstances and you feel that you deserve the deduction and that the original handwritten document needs to be altered, file a complaint for modification with the court. take care and good luck.
Legal disclaimer: The response given is not intended to create, nor does it create an ongoing duty to respond to questions. The response does not form an attorney-client relationship, nor is it intended to be anything other than the educated opinion of the author. It should not be relied upon as legal advice. The response given is based upon the limited facts provided by the person asking the question. To the extent additional or different facts exist, the response might possibly change. Attorney is licensed to practice law only in the State of Massachusetts. Responses are based solely on Massachusetts law unless stated otherwise.
It sounds as if the father will be allowed to claim the child as he has them for a substantial part of the year and provides the majority of the support. If the mother were to claim the child, she will need to have a signed form, not the father. The father will merely need to establish that the child lived with him a majority of the year. Mail from the child's school addressed to the custodial parent is usually good enough to substantiate this and place the burden on the other parent to produce something better.
Christopher Larson Insight Law www.insightlawfirm.com