Reg. §1.213-1(e)(1)(ii) specifically provides that a deduction is allowed for “healing services” but denies a deduction for any expenditure that is “merely beneficial to the general health of an individual…” Given, in your client’s case, there was a diagnosis made, and your client sought a treatment to mitigate the symptoms, IRC §213(d)(1)(A)(d)(1) defines what makes the alternative treatment acceptable. Refer to Malev vs. Commissioner.
Best,
Vanna
