DEAR HARRY: I was married for five years before I finally got a divorce in January 2012. The divorce agreement provided that he was to support our two boys until they reached 18. It also provided that I was to have full custody, but that he would be able to claim the boys as dependents. He is now almost a year behind in his child support and alimony. Fortunately, my parents are able to help us. My income is only $37,000 a year. Last week, I got a notice from his CPA requesting that I sign a Form 8332 granting him the right to claim the children as dependents on his 2012 tax return. Well, they may be dependents, but he certainly hasn't treated them that way. I notified the CPA that I would sign that form as soon as he got up to date with his support and alimony. He threatened me with legal action, and I told him to go fry fish. What can he do to me if I continue to refuse?