Legal Question in Tax Law in South Dakota

Re: Income taxes

I think the practical approach is two fold:

1. A simple expedited method of resolving this issue would be to have the person who is supposed to have two exemptions in this tax year file her return and claim the two exemptions on her return with a copy of the divorce decree sent with the tax return that shows she is entitled to the 2 exemptions this tax year. This may delay a refund (if any) as you will need to file a paper return with the documents enclosed (probably would not be prudent to file electronically given this situation); however, this should protect your position with the IRS and alert them to the father's violation.

2. The other solution would be to file a contempt action in the South Dakota court that has jurisdiction over your case. This may cost some attorney fees, but I would guess the threat of contempt might force him to file an amended return and get the exemptions back for you for this tax year.

Good luck with this difficult situation.