Legal Question in Tax Law in New York

If the mother is receiving public assistance for the child, it is under assumption that she is the custodial parent of the child and she provides food, clothing and shelter. For another person to claim the same child on their income tax return, it is under the assumption that the person has custody of the child and provides food, clothing and shelter. It is a felony to make false statements in order to receive public benefits. It is also a felony to knowingly submit a false income tax return.