Tax problems: bio parents claimed foster child as dependent

I so appreciate everyone's replies. I talked to a CPA today and he said I had the right to claim the foster child as my dependent and that the birth parents had no right to do so since they could not meet the qualifying child "residency test" (child must live with you for at least 6 months of tax year 2007). He told me to send in a paper return by mail with supporting documentation (ie letter from county DSS) and to put an asterick by the dependent's name on the paper return. Next to the asterick, I should write: please see supporting documentation attached to this return. He said the IRS will process my return and refund, in the next 30-60 days, then will launch an investigation into why two taxpayers claim the same child. He said I may be asked again to supply documentation and that the birth parents will too. He said the birth parents will then have to amend their return, pay back the extra $$ they got for claiming the child, and pay penalities. Apparently the tax laws changed in 2005 about claiming a dependent. Before tax year 2005, a dependent foster child had to live with you for ALL of the tax year to qualify as a dependent. So, if any of you did not claim dependent foster child in tax years 2005, 2006 or 2007, you can go back and amend your returns and get extra $$.