TAX DEDUCTION FOR SEX REASSIGNMENT SURGERY

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Carisa Cunningham, GLAD
(617) 426-1350 / (617) 447-6500 (cell)

GLAD WINS TAX DEDUCTION FOR SEX REASSIGNMENT SURGERY

(Boston) The Internal Revenue Service has concluded that a transsexual woman represented by Gay & Lesbian Advocates & Defenders (GLAD) may deduct expenses for sex reassignment surgery as a necessary medical expense. The decision overturned a tax examiner's refusal to allow Rhiannon O'Donnabhain's claimed deduction because he viewed her sex reassignment surgery as "cosmetic".

As the Appeals Officer determined, however, Ms. O'Donnabhain's surgery was medically necessary and an integral part of a professionally prescribed course of treatment for her diagnosed condition. The decision has important implications for other government programs as well as for private contracts of insurance.

"This important decision recognizes that sex reassignment can be as medically necessary for some people as an appendectomy or heart bypass surgery," said GLAD attorney Karen Loewy, who represented Ms.O'Donnabhain in her appeal. "Any notion that medical treatment for a transgender person is purely cosmetic is based on misunderstanding and prejudice, not medical science."

Rhiannon O'Donnabhain underwent sex reassignment surgery in 2001 after having been diagnosed with gender dysphoria. She and her health care providers determined that sex reassignment surgery was a medically necessary step to enable her to live her life as a woman.

"I am greatly relieved by the Appeals Officer's decision," said Ms.O'Donnabhain. "While the money was important to me, so too was the underlying principle. I hope this case sends a clear message that transgender people deserve dignity, respect and equal treatment for our medical care."

Gay & Lesbian Advocates & Defenders (GLAD) is New England's leading legal rights organization dedicated to ending discrimination based on sexual orientation, HIV status and gender identity and expression.

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Carisa Cunningham
Public Affairs and Education Director
617-426-1350 x11
Gay & Lesbian Advocates & Defenders
www.glad.org

Gay & Lesbian Advocates & Defenders is New England's leading legal
rights organization dedicated to ending discrimination based on sexual
orientation, HIV status and gender identity and expression.