The IRS has always focused on tax shelters. Recently, it has also shown extensive interest in the medical expense deduction. In fact, in the last month or so, there were two revenue rulings and a letter ruling issued on the subject.

In Rev. Rul. 2003-57, the IRS concludes that  laser eye surgery and breast reconstruction surgery following a mastectomy both qualify as deductible medical care. In contrast, the IRS finds that the unreimbursed cost of going to a dentist to whiten teeth isn't a medical expense.

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