I went to court with my sons father on December 16th 2008. There was an agreement that he would pay child support and he would get my son every other weekend. He was ordered to pay back child support. Since we went to court my son has seen his father twice and on December 26th 2008 he said he wanted nothing to do with my son. So 10 days after he agreed to get him every other weekend. He still owes me $2400 in back child support.. Now here is the quesstion? If its his year to claim my son.. does he get to claim him if he still owes me money and if he never sees him.

Visitation and paying support are two separate issues.

Yes, if the agreement says he can claim your son for tax purposes, he can do that BUT he needs documentation that he does, in fact, pay. Go back to Court, enforce the child support and address the deduction.

The only other thing I would mention is that when you legally pursue the matter make certain you use the phrase "our son" and not "my son."

Yes he can still claim him. Child support is completely different than claiming the child because child support is not tax deductable. Claiming the child on taxes is different. However, because he is in violation of the court order for not paying you can go back to court to ask the judge to enforce the support order and possibly modify the tax claiming. Also, if he doesn't want to use his visitation you can ask the judge to modify the visitation order as well if you can prove that he no longer wants it. (keep a journal of every missed visitation)