| I would assume that your Ex-Spouse would actually get the Tax Rebate for claiming the Son on his 2007 tax return.
This would be consistent with filing of 2007 tax returns that would show that your son was being claimed as a dependent by your Ex-Spouse.
Perhaps, it might be prudent to follow up with the Ex-Spouse to ensure that the rebate attributable to the Son is deposited directly into the Son's custodial bank account. | 
