Rhiannon O'Donnabhain was a married father of three — when he underwent the operation at age 57. The IRS rejected the write-off — saying the tax code does not allow deductions for cosmetic surgery unless it is medically necessary. O'Donnabhain says the surgery follows a medical diagnosis of gender identity disorder, and advocates say it should be treated like other medical procedures. They say the IRS ruling is motivated by politics and prejudice.
O'Donnabhain's case could set a precedent for the up to 2,000 people a year who undergo sex-change surgery in the U.S.