I never said that. I said she won't be help in contempt with the facts she's given us. She has reasonable cause for not following that provision of the order. Under federal tax law, she can not give the exemption to her ex per Armstrong vs commissioner. It's really not complicated.You state you are a lawyer, you need to be vetted by this site. You haven't been. That is going to change. And you don't know family law or what state courts can do as you don't appear to practice within them. So quit posting that a state court cannot hold a parent in contempt. They can.