Dignity, Respect, and Equal Treatment (O'Donnabhain Trial Concludes)

Trial ended today in Rhiannon O'Donnabhain's challenge of the IRS over their refusal to allow her a tax deduction for the costs of her treatment for Gender Identity Disorder. The IRS presented testimony from a final expert witness and both sides made their closing arguments.

Both parties will next file briefs with the court on November 6. Following that, each side will have seventy-five days to file a response brief (due January 21, 2008), after which the judge will issue a decision.

At the conclusion of today's trial proceedings, Rhiannon O'Donnabhain issued the following statement:

"I'm glad to have had the opportunity to tell my story and it was important for me personally, as a citizen and tax-payer, to have my day in court.

It also was important for the transgender community, my community, to speak in an official forum about what it means to be a transgender person living in this country.

I hope that this case sends a clear message that transgender people deserve dignity, respect, and equal treatment not just for our medical care, but in all aspects of our lives - just as every human being deserves dignity, respect and equal treatment.

I also hope that this case addresses some of the misunderstanding, bias, and prejudice transgender people face in our lives every day. Because what's really at the heart of this case - and my story - is a basic misunderstanding about the critical importance of being able to express my gender identity. It's something everyone should be able to do."

O'Donnabhain Tax Trial Resumes Thursday

The potentially precedent-setting trial, O’Donnabhain v. Commissioner of Internal Revenue, resumes this Thursday, August 23, in Boston.

Rhiannon O'Donnabhain, represented by GLAD, is challenging the IRS over their refusal to allow her a tax deduction for sex reassignment surgery related to her treatment for Gender Identity Disorder.

The trial began on July 23 and recessed on July 27. On Thursday, the IRS will present their final expert witness, and both sides will make closing statements.

Check back here later this week for a post-trial wrap-up.

More on Trans Medical Deduction Case

While the O'Donnabhain trial is temporarily in recess, the case, Rhiannon, and the GLAD attorneys representing her continue to receive supportive press (read this editorial from David Yas of Massachusetts Lawyers Weekly) and feedback. Thanks to all who have written such supportive and encouraging emails and comments.

Clearly this case is affecting many people. Here is a sampling of the comments we've received:

"Thank you for representing Rhiannon in this US Tax Court Case. It will affect me as well. I have an almost parallel journey to hers, was navy though 24 years."

"I am a bisexual cisgendered female resident of Massachusetts currently dating a hopeful Male-to-Female transgendered bisexual woman who I love very much and support strongly in her pursuit of aligning her sex with her gender. As such, I am so pleased that GLAD is supporting the transgender community in such a strong way. Bennett Klein as well as all of the other amazing GLAD contributors have my thanks and encouragement."

"GLAD is like a pit bull. You better look out if they decide to sink their teeth into you, even if you're the Internal Revenue Service."

Looking for help?
GLAD's Legal InfoLine offers help for individuals in the New England area dealing with legal issues related to their gender identity or expression, sexual orientation, and/or HIV status. If you have concerns or questions, visit our Legal InfoLine online for more information on the resources GLAD can provide.

O'Donnabhain Trial Wrap Up

What a week.

Yesterday was the final day of trial (for a while) in GLAD’s case representing Rhiannon O’Donnabhain in U.S. Tax Court. And that has meant that for the first time ever in tax court there was a rich and full discussion about transgender identities.

At the heart of the case is the question of whether one transgender woman will be guaranteed equal treatment by the Internal Revenue Service. But this case goes beyond Rhiannon as an individual. Having a court consider the experience of one trans woman has been an important opportunity to show the pervasive discrimination that transgender people face every day.

On Tuesday, the first day of the trial, we heard from three fact witnesses. Rhiannon and two of her primary health care providers testified to a courtroom packed with local and national media, students, supporters, and government officials. The focus of the day was Rhiannon’s personal story, what she’s gone through, and what it feels like to live as a trans woman in the world.

We heard expert testimony on the second and third days. Through this testimony both parties developed more fully what individuals with expertise in the area understand about what it means to be transgender.

One of the striking things about the trial was the level of discussion about trans identities, and about how trans people live in and experience the world. People in the courtroom seemed moved by the discussion. It’s hard to imagine that anyone left without a richer understanding of transgender people’s lives.

The trial will continue August 23, with testimony from the government’s second and final expert witness, followed by closing statements from both parties.

More press coverage: Bay Windows, Congressional Quarterly and In Newsweekly, including a profile of Rhiannon O'Donnabhain.

Press Coverage of Trial, Day One

Scott Malone filed this article for Reuters on the first day of the trial.

In Newsweekly has this story on the case.

You can also listen to an interview with GLAD Attorney Jennifer Levi on the Human Rights Campaign's radio show The Agenda (recorded Monday night).

O’Donnabhain v. Commissioner of Internal Revenue Trial Begins

GLAD Attorney Jennifer Levi (left), Rhiannon O'Donnabhain (center), and GLAD Attorney Karen Loewy prepare for court on the first day of the trial

Interview with GLAD Attorney on IRS Trans Medical Deduction Denial Case

GLAD goes to trial in U.S. Tax Court tomorrow (July 24) on behalf of Rhiannon O'Donnabhain, who is challenging the IRS' decision to deny her a tax deduction for her sex reassignment surgery. (More background on this story here).

Senior Staff Attorney Jennifer Levi (left), a member of the GLAD team representing Rhiannon, talked with us about the importance of the case.

What is this case about?

Jennifer Levi (JL): In this case, the IRS denied a tax deduction for a transsexual woman who deducted medical expenses relating to her transition.

Why did the IRS deny her deduction?

JL: The position that the IRS has taken is that the surgeries that Rhiannon had were “cosmetic.” And what that means is that they’re insignificant--they’re just about trying to look better. And these weren’t about “looking better.” They were about transition. They were about being able to, not just transform the way she looked, but the way she felt, and the way that she was able to present her gender in the world. To trivialize this kind of surgical procedure, and to compare it to something like a nose job, is demeaning. And really centrally misses the basic point of transgender identity.

So you think that the IRS’s decision shows an underlying bias against trans people?

JL: Absolutely. We think it shows bias at worst, and a gross misunderstanding at best.

Why should Rhiannon have been able to deduct the surgery as a medical expense?

JL: The Internal Revenue Code allows deductions for expenses relating to medical care. The entire reason Rhiannon sought psychotherapy--and eventually hormones and surgery for the feelings that she had about being female--was medical. She was diagnosed with Gender Identity Disorder (GID), as recognized in the DSM IV, in the World Health Organization’s ICD-10, and in every major textbook and medical dictionary that addresses issues relating to mental health.

There’s just no real question that for some people whose gender identity doesn’t match their sex, that experience causes very serious anxiety, distress, sadness, and depression. And people should have access to medical care.

There’s an established course of treatment Rhiannon followed that clearly meets the statutory definition for medical care. All we have to show in this case is that the procedures she underwent were medical in nature. To suggest that they’re not is really to call into question the legitimacy of that experience of dysphoria.

Why is this case important?

JL: It’s important because it addresses pervasive misunderstandings, pervasive bias, pervasive prejudice that transgender people face. There is a lot of misinformation that underlies the discrimination that transgender people face in many areas of their lives.

What we’ve found in the context of this case is that most people really do see through what the IRS has said. People understand that if you wake up every day and you look in the mirror and the person that you see is not the person you feel like you are, that’s an uncomfortable experience at best, and disorienting and disabling at worst. Fair-minded people understand that individuals should be able to take steps to change that experience and integrate their lives more fully in order to be who they are--in order to wake up every day and see the person in the mirror that they feel themselves to be. And that when somebody does that, they shouldn’t be fired from their jobs, they shouldn’t be beaten up on the streets, they shouldn’t be denied equal treatment that other Americans receive under something as basic as the tax code.

Rhiannon’s experience is one piece of the experience of transgender people. Not everybody has the same interest in transitioning medically. Not everyone can afford to, and not everyone would want to. But this is an important case for the entire community. And that’s because what’s really at the heart of this case is a central misunderstanding about the importance of being able to express one’s gender identity. Everybody should be able to do that.

Dignity, Respect, and Equal Treatment

Beginning next Tuesday, GLAD will be in U.S. Tax Court challenging the IRS' denial of sex reassignment surgery to treat Gender Identity Disorder (GID) as a deductible medical expense. GLAD is representing Rhiannon O'Donnabhain, who underwent the professionally prescribed procedure in 2001, after spending years in anguish attempting to live as a man and eventually being diagnosed with GID in 1996.

Every mainstream medical authority from the American Psychiatric Association to the National Institutes of Health recognizes GID as a medical condition. Rhiannon's health care providers say that the treatment was critical to her mental health and ability to function at all levels.

And yet the IRS has refused the medical deduction - a deduction that would be available for an appendectomy, or bypass surgery - claiming that sex reassignment surgery is "cosmetic."

The underlying principal in this case is that transgender people deserve dignity, respect and equal treatment for their medical care.

More on this story at www.glad.org