They will not audit either one of you based on your situation. Which ever one of your tries to claim your daughter second, that person will have their return rejected by the IRS, but not audited. Yes, that means that if he already did his taxes and claimed her, YOUR return will get rejected. The IRS does not care who has the "right" to claim your daughter.....that is a legal issue and the IRS WILL NOT sort that out for you.
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