My former spouse sent me an email in 2010, in which she tells both my college-aged son and me that we need to count her out completely for any type of financial support for him. She proceeds to inform us
that, since the financial burden
will fall 100% on me, that she will relinquish his dependent deduction
starting with 2010.
Lo and behold (you can guess what happened next), she filed and claimed him as a dependent. I am finally filing
for both 2010 and 2011, and have read that the normal IRS
procedure would be to reject the deduction and audit
I sent a certified letter to her accountant, expressing my concern over willful wrongdoing, since she indicated she would not claim my son, yet offering her a good will $1,000.00 if she voluntarily amends her returns
but have received no reply.
What is my next step?