TP contracted lyme disease and western doctors diagnosed TP with having MS. Once the correct diagnosis was made, the western doctors prescribed a massize dose of antibiotics. TP did not wish to take the antibiotics for fear of becoming immune to their effects in case antibiotics were needed in the future for another illness. The TP opted to go with eastern medicine treatment and is incurring several hundred dollars each month of homeopathic medicines. We are trying to get the TP into CNC status. If the homeopathic medicines were to be disallowed by the IRS, the TP would have positive monthly income and would likely be considered for an IA which the TP cannot afford to pay. Due to the prior experience of being misdiagnosed for MS, the TP is not working with a western physician and cannot get a letter/prescription from a physician stating that the homeopathic treatment is a medical necessity.
Does anyone have experience with getting the IRS to allow homeopathic medicines as an allowable out-of-pocket medical expense for 433-A purposes?
Thanks in advance & happy new year to my fellow members.
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.