Transgender Pride

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Nearly 800 proud, visible transgender marchers took to the streets of Northampton last Saturday, June 7. What a fantastic day it was and how delighted I was to have been a part of it.

When I drove through Northampton around 11:30 that morning, I was not confident that the first New England Transgender Pride March would be a success. While it was a busy day in the downtown area, I did not see much of a crowd either lining the streets getting ready to watch a march or heading to Bridge Street School where the march was to begin. In fact, I decided that there was no rush for me to get my family to the assembly point in time to march, guessing that the organizers would have to start late in order to get an adequate mass assembled before taking to the streets.

As a result, it was probably around noon (the time that the march was scheduled to begin) when my family and I got a ride across town to where the march was to begin. So, given my complacency (and just a bit of pessimism), imagine my surprise when we drove under the train bridge only to see hundreds of beautiful trans marchers heading directly toward us and a police car with flashing lights ordering us to pull over so the march could begin. We quickly pulled over, jumped out of the car, and joined the marchers just as we saw the GLAD contingent heading toward us (following closely behind the march organizers and the very vocal Massachusetts Transgender Political Coalition).

Whatever crowds had been lacking when I scanned downtown earlier that morning had assembled by the time the march made its way to the area. People were chanting (“What do we want? Trans Rights. When do we want them? Now”). And the crowds cheered and clapped as we made our way to the rally. My kids were too excited to be part of the march to be willing at any point to step out to watch the marchers who had assembled behind us. So I had no idea of its magnitude until we finally got to the rally space at the end. I never heard any official tallies but was unsurprised to hear credible reports of between 800 and 1,000 people being part of the march and rally.

Of course, for me, it wasn’t so much the numbers that mattered as the incredible range of identities (and bodies) I saw participating in the event. What struck me throughout the day was how few opportunities there are to be in a space where trans identity is the norm and where something more conventional is aberrational. For me, it was a day of feeling at home.

One of the more clever ideas of the march organizers was making available nametags for rally participants that had a blank for “name” and “I identify as.” Lots of people put “male,” “female,” “boi,” “girl,” or “trans.” Pronoun designations ranged from “he/his,” “she/her,” to “ze,” “hir,” and “you pick it.” Some of the more creative entries for identity included, “me,” “human,” “here,” and “person.” The feeling of freedom was palpable; the celebration was intense.

The day was a scorcher and everyone was happy for the bottles of water freely available through the duration of the rally. GLAD had a table not far from the speakers and stage seating and from where I could see everything. There was little coverage, though, from the sun so I spent a fair bit of time huddled in the shade behind GLAD’s table. But the heat of the day seemed to wither noone’s spirits or enthusiasm for the event. The nearly 5 hour rally was a great opportunity to talk to people about GLAD’s newly launched Transgender Rights Project as well as a chance to hear more about the injustices many of us face in our daily lives.

Unsurprisingly, I heard from a lot of people who have been plagued by the challenges of getting gender markers on identity documents that reflect their lived gender identities. More than a few people shared their experience of being denied insurance coverage for medically necessary surgery or hormone therapy, some foregoing essential procedures and others emptying savings accounts in order to get the care and treatment they need and deserve. A couple of people spoke of the challenges they faced as parents defending their relationships with their kids in the face of a legal system rife with bias and prejudice against anyone who doesn’t fit the stereotype of what a “real woman” or “real man” should look or act like.

I was reminded of why GLAD believes it is essential at this moment in time to launch a Transgender Rights Project. So few laws exist that clearly protect our community and so many of us face daily legal obstacles to living our lives with dignity and in safety.

I wanted to round out this blog with two personal stories that were highlights of my day. At the GLAD cocktail reception, I was delighted to meet up with a trans woman (forgive me if that’s not quite an accurate description of your identity) who I first met nearly fifteen years ago. Danielle (not her real name) and I first met at a Sunshine Club barbecue in Western Massachusetts where she and I bonded over neither easily fitting in the gender typical community nor easily fitting in the trans community into which she and I had both just recently found our way. A lot of our trans brothers and sisters at the barbecue were mad that she unapologetically wore her hair butch short, rode a motorcycle, and retained the physique of (for lack of better description) a male body builder. I thought she looked great (still do). But more than that, I was grateful to find someone within the trans community who comfortably exploded so many myths about gender. I was thrilled to learn that she continues to live her truth with all the challenges (and comfort as well) that brings to her.

The other highlight of my day was finally meeting Imani Henry. Imani is a performance artist, trans activist, and all around fantastic guy. I have been a fan of him and his work for many years. He and I have corresponded about a number of issues, political and legal, that have come up in the community throughout the last 12 years or so. We have not, however, ever formally met. We finally did last Saturday. We were both happy to finally be in the same room and have the chance to talk in person. Probably the funniest part of that meeting was his learning that I am not someone who identifies from an MTF-perspective but rather from an FTM one. I suspect it was my name in combination with my trans identity (but no visual context) that supported his assumption. He didn’t come quite out with it, but I knew from his energetic laugh and delight at the discovery of my actual identity that he and I (and likely everyone in the room) still hold onto prejudgments and expectations based on gender categories despite all our work and best efforts. We laughed for a while before putting our heads together again to figure out how best to continue to challenge gender stereotypes.

Jennifer Levi
Director, GLAD Transgender Rights Project

Advocating for Trans Rights and Protections

Posted by Attorney Jennifer Levi

Monday night, March 3, 2008

It’s the night before the legislative hearing in Massachusetts on HB 1722, a bill which would add “gender identity or expression” discrimination prohibitions to our state laws in the areas of employment, lending, housing, education, public accommodations as well as in our hate crimes laws. It feels about time that we have this essential public discussion. For the last ten years, as long as I have been an attorney with Gay & Lesbian Advocates & Defenders, we have had a growing number of calls from members of the transgender community come into our InfoLine. Those calls are a daily reminder (as if I needed one) of all of the ways in which transgender people’s lives are made harder because of the pervasive discrimination and prejudice that we face. Reviewing the intakes with Bruce Bell, our Info Line manager, and my colleague Janson Wu who is often the front line attorney reviewing those calls, gives me the data I need to take our case to legislators.

Preparing for a meeting last week with several government officials including a district attorney, a legislative aide, and the Attorney General, I asked Bruce to print out only the employment-related calls we received. I was dismayed at how many of them there were and how predictable the fact scenario had become. Caller after caller reported similar experiences. A person who identifies as FTM called to say that he worked at a major retail outlet. (The facts of this call and the one that follow re actually a blend of facts from a number of different calls in order to preserve the confidentiality of the identity of our callers. Both are, however, completely reflective of the types of calls we receive. For another example of discrimination, please see Rachel Jette's story on MTPC’s website. He had received positive reviews from his supervisors for 3 years. Everything was fine for him until he was transferred to a different store because of some personnel changes. Five days after he started at the new store, someone from the human resources office told his co-workers that he is transgender. From that point on, life changed for him at the store. Co-workers began making disparaging remarks. His punch card disappeared. Supervisors were unresponsive to his complaints of harassment. Eventually he left the store.

Another call came from a trans woman with an advanced degree in science. She reported that she responded to an on-line advertisement for a position in sales in a field in which she has 10 years of experience. The person who arranged the interview commented during the scheduling call that she was surprised to hear the caller was still on the market given the demand for skilled sales people as well as her background and experience. She looked forward to meeting her. On the day of the interview, the caller immediately sensed a different interest on the part of the employer in her application. Though she answered all of the questions and the caller thought the interview had gone reasonably well, at the end of the day, she was told that she likely wouldn’t hear anything any time soon. As it turned out, she was told, there was no position at the company any more. The caller was skeptical. Four weeks of continued advertisements for the same position by the potential employer confirmed the caller’s suspicion that the reason she never heard anything was because of her being visibly transgender. She is continuing to look for work.

This post could fill pages of cyberspace with similar stories. A recent incident of hate violence makes the need to pass HB1722 even more urgent. Just last June in Lowell, Jenine Nickola, a young transgender woman, was attacked and brutally beaten in Lowell. According to publicly released reports, she was attacked by two men very early one Saturday morning was she was walking home. Early news reports indicated that she was a gay man. The truth, Ms. Nickola later disclosed, is that she is transgender but had hidden that fact. Her decision the hide the truth of her life is unsurprising given both the serious stigma attached to being transgender and confusion about the state of the law which has no clear protections for transgender people.

So tonight as I finalize my preparation for tomorrow’s hearing, I think of how far we have come. I can remember testifying before a subcommittee of the Rhode Island legislature in May of 2001
and thinking at that time that people listening to my testimony have no idea what I am talking about when I say that transgender people face pervasive discrimination. The hearing was held in a small conference room and a handful of people spoke on behalf of the legislation. Not everyone understood the issue but enough legislators understood the importance of guaranteeing civil rights for all Rhode Island citizens and visitors that it passed the same year it was introduced.

We have come quite far with regard to popular understandings of transgender people’s lives. The Academy Award winning film “Boys Don’t Cry,” the movie “TransAmerica,” and the television show “Ugly Betty” are but a few examples of the cultural representations that have made it easier to talk to people who don’t think they have ever met a transgender person and don’t think they can even imagine one. Since Rhode Island became the second state to explicitly add gender identity and expression protections to its laws, 10 states have joined suit. While it may have taken 20 years to get 2 states to have trans explicit protections in state laws, its taken just under 8 years to get the next 11 to follow.

I can and will say to the Joint Committee on the Judiciary tomorrow that we are not asking Massachusetts to take a leadership position on this issue. It is true that Massachusetts led the way by being the second state, in 1989, to add sexual orientation protections to its employment and public accommodations laws. It is also true that Massachusetts has led the way by becoming the first state to allow same-sex couples to marry. It is not true that Massachusetts would be taking the lead in this country in making clear and consistent our laws’ inclusion of transgender people. Fourteen states including Minnesota, Rhode Island, New Mexico, California, Maine, Illinois, Hawaii, Washington, New Jersey, Vermont, Oregon, Iowa, and Colorado as well as the District of Columbia have already done so.

Tuesday 1:20, March 5, 2008

Wow, what a crush of humanity I had to move through to find this seat in the back of Room A-1 at the statehouse. The hearing on HB 1722 is scheduled for today before the House-Senate Joint Judiciary Committee. The transgender equality legislation is far from the only bill being heard by the committee. Sixty-seven other bills will be heard today on a number of far ranging issues. The hearing has started and so far there have been 2 panels focused on other bills (a victim’s rights bill and a breastfeeding bill). I know the committee will get to our bill soon but still I am eager to be talking about the importance of transgender rights.

... 4.5 hours later

I finally got to testify on HB 1722. I was fortunate to be on one of the earlier panels heard by the committee focused on the trans legislation. I did my legal bit along with fabulous advocacy by representatives of the Massachusetts Bar Association, the Boston Bar Association, the Massachusetts Lesbian and Gay Bar Association, and about a million affiliated bar associations, according to Chic Wagner, co-chair of the MLGBA, who were standing with us but not physically present at the hearing. We laid out the legal justifications for the law, the fact that transgender people face rampant and pervasive discrimination and incidents of violence, how Massachusetts would be far from a leader on this issue since it would be doing what now 13 other states and the District of Columbia have already done, and how this is a measured response to a serious problem.

As clearly as I can recall, we were the first of any of the panels to receive a question and we received multiple questions. I’ll try as best as I can to recall what they were. The first question was whether a transgender person who is told she is denied a job because of her gender identity or expression is protected under the law. Answer: yes, in theory. The Massachusetts Commission Against Discrimination has issued two decisions making clear that transgender people are protected under the law. The Massachusetts Superior Court and Appeals Court has agreed. So, what’s the problem? Answer: the problem is that the law doesn’t make clear our coverage AND some employers disagree with the interpretation of the law. The state high court hasn’t spoken clearly so the legislature should. Moreover, even if the courts were clear, law needs to speak explicitly of protections in order to be sure that the most marginalized members of our community know of this protection. So far, so good.

Next question: If a person is attacked for being transgender, can the perpetrator be prosecuted? Answer: yes, but not independently under the hate crimes law. Still, so far, so good.

Finally, the committee asked the bathroom question. And not just one bathroom question, multiple bathroom questions. The question was asked in multiple forms but best as I recall, it was rooted in two fundamental concerns. Now that I think of it, pretty much every time I hear the bathroom question I think it is rooted in basically two fundamental concerns.

First, the question reflects an absolutely unfounded myth that transgender people pose a risk of danger to others; that we are predators, seeking to prey on vulnerable women and children. The truth, of course, is that transgender people pose no more risk of safety to others than do non-transgender people. Anyone seeking to prey on vulnerable women or children in restrooms is absolutely not protected by HB 1722. And the truth is that in none of the 13 states or hundreds of municipalities (including Boston, Cambridge, and Northampton) that have passed the same protections included in HB 1722 has any mythical man in a dress turned up in any public (or private, for that matter) facility to attack anyone in a restroom.

The bathroom question alternately seems rooted in what sometimes gets phrased as “discomfort” that some non-transgender people have about being around transgender people. Ah, discomfort. That great bugaboo often raised in opposition to non-discrimination laws. In truth, it should come as no surprise that some people feel discomfort being around transgender people. Lots of people have discomfort around people who they perceive as being different or strange. Which is, after all, the very point of passing non-discrimination laws. We, as a society, have come to believe that people should be afforded opportunities based on each person’s individual merits, not based on bias, prejudice, or stereotypes rooted in a fear of difference. “Discomfort” has always been raised as an objection to non-discrimination laws – discomfort based on racial and ethnic differences, discomfort based on religious differences, discomfort based on physical differences, and, yes, discomfort based on gender identity and expression differences.

At its essence, this “bathroom discomfort” question reflects perhaps one of the most important points of non-discrimination laws. As a society, we recognize that people feel discomfort about differences. But we should not let that discomfort dictate who should be allowed to safely walk on our streets, who should be able to work, who should be able to apply for a loan, who should be afforded access to our schools, and who should be able to use public facilities with safety and dignity.

Non-discrimination laws provide necessary protections to communities marginalized because of bias and prejudice. But they also state a public policy about the aspirations of our society, aspirations that seek to ensure equal opportunity for all citizens despite our differences. And, as we make clear this public policy of inclusion, inclusion that embraces transgender people, I suspect that the discomfort people anticipate they may have using bathroom facilities will quickly disappear.

A Weakened ENDA makes no sense

GLAD supports a fully inclusive Employment Non Discrimination Act (“ENDA”). ENDA would make it illegal in all 50 states for employers to discriminate against employees on the basis of gender identity and sexual orientation.

In 1964, when Congress passed the Civil Rights Act protecting a number of groups from discrimination on the basis of a number of characteristics, no consideration was given to protecting gay, lesbian, bisexual and transgender people. Politically, we were simply not on the radar.

But the political climate changed significantly as awareness of gay and lesbian issues rose and, in 1994, congressional leaders advanced a bill focused narrowly on prohibiting sexual orientation-based discrimination in employment. It was thought that the narrow focus would help it pass quickly.

Of course the political weather changed yet again, becoming unfriendly to LGBT people, and ENDA languished for 13 years and with no hope of any advancement. Nearly five years ago, GLAD, Lambda, the ACLU and the National Center for Lesbian Rights joined to reexamine that very narrowly focused 1994 bill to see if it still made sense legally, strategically, politically and ethically.

In light of what we have learned and how our movement has evolved since 1994, it did not. First, our movement has increasingly become inclusive of transgender people, recognizing our shared experience and history. GLAD in fact added “gender identity and expression” to its core anti-discrimination mission on this basis. This is not only a matter of justice but a recognition that discrimination against sexual minorities comes from related sources.

As GLAD knows from the calls we get on our InfoLine, the discrimination experienced by many gay men, lesbians and bisexuals is based not directly on their sexual orientation, but on their presentation — their gender identity or expression. They are “too feminine” or “too masculine” and they make employers uncomfortable — and they’re fired.

And from a series of unprincipled court decisions dating back to the 1970s and 1980s, we learned that existing federal sex discrimination laws would not prevent employers from firing trans people unfairly.

Consequently, we felt it was critical to add language explicitly prohibiting discrimination based on gender identity or expression to proposed federal and state laws. It would protect all of us, and it was the right thing to do. Our legal groups, alongside the political groups, worked intensively with congressional leaders to a place of unity and support for the fully inclusive ENDA that became HR 2015.

Two final practical points support our position. First, our experiences in state legislatures, and most recently in Congress, involving work on hate crimes, show that legislators know how to ensure that laws protect the full community. Second, in other contexts we have learned the lessons associated with asking for less than we want and deserve. Our efforts on marriage equality prove that there is no point in our community selling itself short.

Having come to this position, it makes no sense for GLAD to support a weakened ENDA, and we would urge others to take that position as well – as nearly 300 groups across the country have. The time is right to stand together as one community supporting one bill.

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