Tom and Sandy were divorced on July 7, 2011. Under the divorce degree, Sandy received full custody of their three children and Tom was awarded the dependency exemptions for them. After the trial was over, Tom had Sandy sign a Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent), releasing her rights to the dependency exemptions for the next five years.
In early April 2013, Sandy realizes that the tax cost of losing the deduction for the dependency exemptions is very high. Besides contacting Tom, who already is delinquent in his child support payments, does the Federal income tax law give Sandy any way out? Explain.