Arrest uses notice 87a to question your right to claim a dependency exemption. Usually, someone else has claimed the same dependent on their tax return, so you must determine who claimed the deduction and the proper course of action. You could try to resolve it privately with the other person, where they simply reimburse you for the benefit you were denied. Alternatively, you could pursue expensive and prolonged state court legal action, but the IRS does not acknowledge state court orders. They want to know with whom the dependent lived and who supported them. You will have to gather medical records, school records, dependency orders, texts, emails, parenting orders, or anything else that can prove your case against the IRS. The notice 87a is a warning about a potential problem. If you do your research and respond appropriately, you will save yourself a lot of time and effort. The Tax Help Audit website has a section devoted exclusively to proving the dependency exemption. However, if you have any questions or problems, please call the tax attorneys at Tax Help Law in Colorado Springs or Pueblo.