Gay man sues IRS for $36k tax deduction for cost of IVF, surrogate: IRS rejects
Is the procreative impossibility of homosexual activity the same as heterosexuals being biologically infertile? Stetson University law professor Joseph Morrissey is suing for a tax deduction of $36,538 for in vitro fertilization treatments and the cost of a surrogate to carry twin boys for himself and his male partner. In denying Morrissey's claim, the IRS explained that for tax deductions, the medical services must be provided to the taxpayer, his spouse, or his dependent. Therefore, a surrogate does not qualify, and neither does IVF for someone other than the filer, his spouse, or his dependent. What Morrissey is focusing on, however, is the words of the IRS agent who turned down his IVF tax deduction. The IRS agent noted that Morrissey's sexual orientation is a "choice." Morrissey's lawsuit states, "Despite the IRS's backward and archaic thinking, plaintiff is not homosexual by 'choice.'" Morrissey claims that the pro...