For the tax years, 2018 to 2025, misc itemized deductions subject to the 2 percent floor are not allowed. As far as legal fees go, what this means is that most legal fees and court costs are no longer deductible (there are exceptions for whistle-blowers and cases of unlawful discrimination).
From Pub 529: "Legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax are miscellaneous itemized deductions and are no longer deductible."
For more information about the deductibility of legal fees, see page 5 of Pub. 529.
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