Medical expenses are only deductible if paid for yourself, a spouse, a dependent, or a person who qualifies as a dependent in every way except that they earn too much money (over the $4050 limit for qualifying relative dependent.)
Tax returns are largely on the honor system and less than 1% of returns are audited. However, if audited, you could be subject to a penalty of 0.5% per month for the amount of understated tax, plus an additional 25% if the error was deliberate, plus interest on the tax and penalties at an APR of around 4%. Not to mention the time and trouble involved. You can be audited for 3 years from the filing date, or 6 years if the understatement of tax was substantial (more than 25% of your overall tax bill.)
