The woman wore headphones as she gave her 12-year-old son a 'sex lesson' in her bedroom as her lover viewed online from abroad.
The boy told police, in a matter-of-fact voice, how he could hear his 39-year-old mother being told what to do as she gave him a 'sex lesson'.
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The offence came to light when the woman 'blurted out' that she had abused the older of her two sons while speaking to a domestic abuse charity about her partner.
Judge Michael Longman told her: "Your behaviour towards your son was contrary to human instincts and basic decency.
"It occurred after you met a man who clearly was controlling and over-bearing; a man who, it is also clear, should be prosecuted himself but is outside the jurisdiction and beyond the reach of this investigation."
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"Even though he was at a distance from you, he continued to exert that influence, but you continued to behave towards your son in a way which, despite that pressure, your own instincts should have prevented."
She was charged with engaging in penetrative sexual activity with a boy under 13 - which she confessed to - and sentenced to three years and three months in prison.
The judge also imposed a Sexual Offences Prevention Order, ordering the woman to sign the Sex Offenders' Register indefinitely.
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Both of her sons have been taken into care by social services and are now living with a foster family.
The lawyer defending the mother said it was an 'extremely unusual' case and that the woman - a victim of domestic abuse - was acting on instructions from her 'highly destructive' partner.
She added: "She's absolutely devastated by the loss of the children and what she has done."
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Stock image used.