Legal Question in Family Law in Louisiana

My sister age 51 has legal guardianship of a 17 year old young man. She was granted legal guardianship about 10 years ago although he has been in her custody since he was four weeks old as his mom was only 14 years old at his birth and the mom left him in my sister's care and returned to live with her mom in another city to complete her education. My sister has no children but provided everything and I mean everything that he could ever need while his mom did not as I mentioned she was too young. My sister has never claim him as a dependent on her income tax returns because she new that his mom and grandmother were to put it simply, messy. They have been claiming him as a dependent since his birth. First the grandmother then the mom once she became of age. To make a long story short my sister called his mom and informed her that she would be claiming him in 2011 because he would be graduating high school and with graduation fees and she also wants to buy him a car and for her not to claim him on her 2011 tax returns. All of these years my sister never ever asked them for a dime. The grandmother added him on her lease for section 8 for years and after Katrina in 2005 she wasn't able to prove that he lived with her so she got booted off the program. My sister lives in Baton Rouge, LA and so does the mom now. She still does nothing but she is upset about the news that she won't be able to claim her son on her income tax next year. Because she is messy not to mention totally ignorant what can we do to head off any retaliation. She might try to say that he was with her in 2011. She might try to forcibly take him from my sister's custody. I really don't know. What about emancipation. Help!

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