Good morning...ugh...mondays!  Raining in SoCal so I'm looking for snow after I get the answer.

TP is my client.  The Divorce Decree says he gets to claim one of their children every other year and says that the Spouse must provide F8332. The Spouse is the custodial parent for the year in question.  There is no dispute about that. However, the spouse refuses to provide Form 8332, Release of Dependent Exemption.

Spouse filed first so now the TP (my client) needs to file on paper to get the dependent exemption.  

The IRS will see the claim by two taxpayers for the same child.  What happens next? Will the IRS ask the TP to provide evidence?  What controls - the divorce decree or the IRS rules for qualifying children?

Thanks and Be Weirder.