Hello,
How would I go about obtaining information about how another person files their tax forms with regard to claiming dependents? I know that sounds vague, but it is relative to a divorce in 2004, and my belief that the ex wife has been claiming a son who does not meet the tests for dependency. I don't need specific tax information, only if she has been claiming the him as a dependent. If FOIA is a possibility, how would one word the request appropriately?

Thanks,

You can't get access to another person's tax filings - this is not simething that private citizens can do. I think you would agree that's a good thing. If you feel that you are entitled to claim the child as your dependent, then by all means go ahead and file that way. Include documentation to show why you are the one entitled to claim the child (either because you are the custodial parent, you have a court decree stating you are the one entitled to claim the child, or a previous signed form from your ex-wife about this). The IRS will investigate why both you and your ex are claiming the same child and will resolve the dispute. On the other hand, if you're interested in reporting a possible case of tax fraud to the IRS then see:
How Do You Report Suspected Tax Fraud Activity? (http://www.irs.gov/individuals/article/0,,id=106778,00.html)