Tax problem

My Boyfriend is divorced with 2 children. His Child Support Order says that if he is current with his payment at the end of the year that he can claim his son on his taxes. Well, the IRS now requires that in addtion to any Court Order, form 8332, Release of Claim to Exemption for Child by Custodial Parent,be signed and attached to his return. She refuses to sign and they both claimed their son in 2007. The IRS want him to pay back the money. He was current for that year and remains current. We have spent alot of money with Attorneys and no one knows what to do. Any advice on how to proceed and MAKE her sign???? Please help!

Usually, the court that entered the original child support order retains jurisdiction (meaning power and authority) over the parties for purposes of enforcing the decree. The most likely route to solving this problem is to apply to that court for an order requiring the spouse to sign the form or show cause why she should not be required to do so. If the father can prove he is in compliance with the support obligation an order can be entered against her requiring her to sign the form. If she disobeys that kind of order she can be held in contempt of court and punished by fine or imprisonment or both. Usually, people comply with court orders when they are under that kind of pressure.