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Representing Plaintiff(s) · Victory · Final Disposition on February 2, 2010

O’Donnabhain v. Commissioner of Internal Revenue

Victory! On February 2, 2010, the U.S. Tax Court issued an important decision in O’Donnabhain v. Commissioner of Internal Revenue, ruling for the first time that treatment for gender identity disorder qualifies as medical care under the Internal Revenue Code, and is therefore deductible.

Read the Tax Court’s Decision

Read a more detailed explanation of this court victory and its implications

Ms. O’Donnabhain deducted costs related to her sex reassignment when submitting her federal tax forms in April 2002.  She received her tax refund in June 2002, but six months later she was audited.

Ms. O’Donnabhain contacted GLAD, whose attorneys assisted her in appealing the tax examiner’s decision.  After an initial indication by an Appeals Officer to allow the deduction, the local IRS office decided to seek a decision from Washington. The IRS Chief Counsel issued an Advice Letter on October 14, 2005, once again denying the deduction and the matter progressed to US Tax Court, where trial took place July 24 – August 23, 2007.

Both sides completed filing proposed findings of fact, conclusions of law, and responses to those submissions in February, 2008.

Rhiannon O’Donnabhain Bio

Fact Sheet on Gender Identity Disorder (GID)

GLAD’s Press Release on the July, 2007 trial

Case News

February 15, 2008

Verdict Watch is On in Transgender/IRS Trial

GLAD and the IRS have completed post-trial briefing in the case of O’Donnabhain v. Commissioner of Internal Revenue. In this case, Rhiannon O’Donnabhain sued the IRS after their refusal to treat her expenses for hormone therapy and sex reassignment surgery as a legitimate medical deduction. A four-day trial was held in U.S. Tax Court in July and August 2007, and with the completion of briefing, Ms. O’Donnabhain and GLAD now await a potentially...

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From the Blog

February 15, 2008

Transgender Pride

Nearly 800 proud, visible transgender marchers took to the streets of Northampton last Saturday, June 7. What a fantastic day it was and how delighted I was to have been a part of it.

When I drove through Northampton around 11:30 that morning, I was not confident that the first New England Transgender Pride March would be a success. While it was a busy day in the downtown area, I did not see much of a crowd either lining the streets getting...

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