Claiming the Child Dependency Exemption and Tax Credit Post Divorce

     Mom and Dad have 2 children and get divorced in California.  They share joint legal custody; Mom has primary physical custody and Dad has "visitation" with the two children on alternate weekends, holidays, vacation periods and 1 night each week.  Dad pays mom court ordered "guideline child support".  The parties agree that Dad shall be entitled to claim the younger child and qualify for the Child Dependency Exemption and Tax Credit on his separate federal income tax return and Mom shall be entitled to claim the older child on her separate federal  income tax return.  The parties' Marital Settlement Agreement is approved by the Court and entered as a Judgment.  Dad claims the older child per the Order.   The IRS audits his return and disallows the dependency deduction and tax credit.  Dad appeals to the U.S. Tax Court.   Dad loses.  Why?  Because the IRS is a  rule driven agency and the rules require that Dad attach to his tax return IRS Form 8332, signed by Mom, releasing the dependency deduction and tax credit for the older child to him!!!  
    Helpful Hint:  Make sure your Judgment of Dissolution of Marriage/Marital Settlement Agreement requires the custodial parent to sign Form 8332 and deliver it to the non-custodial parent entitled to the dependency deduction no later than January 15 each year  AND further provide that if the custodial parent does not release the exemption and return the form, that the party entitled to the deduction can ask the Court, on an Ex Parte basis, to appoint an Elisor (usually the Clerk of the Court or his authorized deputy) to sign the 8332 release form on behalf of the custodial parent.