Similar to but different from Amendment After 3 Years That Increases the Tax
Two parents have a bunch of disagreements which they will hopefully be addressing soon via mediation.
Mother (M) lives out of state, Father (F) lives in NY. M has been claiming the child as a dependent on her federal taxes even though child lives with her about 1/6 of the year. (There is a custody order in place which defines the custody schedule.) Neither party has ever filed for child support.
M claims F agreed to this arrangement and she says she has proof (I think it's a recording of a conversation they had a long time ago). F says he's been complaining to M about this since she first did it 7 years ago and has even tried to claim his son, but the IRS supposedly kicked the return back because M filed earlier than F. F estimates that he would save about $3,000 on his taxes per year. He says M always files as soon as the W-2 is available, whereas it takes him longer to file because of assembling data related to his dairy farm and logging business.
The parents have never been married to each other. They lived together for a couple years but the relationship broke down during the pregnancy (F disputed paternity at first) and M moved out. M had primary custody for a number of years but then moved out of state at which time M asked F to take him while she got on her feet (which took a few years -- when she tried to regain primary custody, the court awarded primary custody to F). The child is now 14.
I read the IRS rules about claiming a child as a dependent. It's clear that neither M nor F nor their tax people understood the rules.
How could F file something with the IRS to the effect "My son lives with me for about 2 months out of the year. I never signed a form or letter giving M my permission for her to claim our son as a dependent, which she has done for 7 years and I want to fix this going back as many years as possible. Please see attached custody orders"?
How many years could F go back?
Would filing a child support petition be the only way F could recuperate the financial benefit he was entitled to?