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The US Tax Court ruled yesterday that a Massachusetts woman should be allowed to deduct the costs of her sex-change operation, a decision that could have wide implications for transgender people.
Rhiannon O’Donnabhain, who was born a man, sued the Internal Revenue Service after the agency rejected a $5,000 deduction for approximately $25,000 in medical expenses associated with the sex-change surgery.
The IRS said the surgery was cosmetic and not medically necessary.
In its decision yesterday, the tax court said the IRS position was “at best a superficial characterization of the circumstances’’ that is “thoroughly rebutted by the medical evidence.’’
The legal group, Gay & Lesbian Advocates & Defenders, which represented O’Donnabhain, said the ruling could potentially affect thousands of people a year in the US who undergo similar operations.
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Rhiannon O’Donnabhain, who was born a man, sued the Internal Revenue Service after the agency rejected a $5,000 deduction for approximately $25,000 in medical expenses associated with the sex-change surgery.
The IRS said the surgery was cosmetic and not medically necessary.
In its decision yesterday, the tax court said the IRS position was “at best a superficial characterization of the circumstances’’ that is “thoroughly rebutted by the medical evidence.’’
The legal group, Gay & Lesbian Advocates & Defenders, which represented O’Donnabhain, said the ruling could potentially affect thousands of people a year in the US who undergo similar operations.
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