The extent to which the IRS will allow legal fees as a medical expense is very limited.
According to Legal Fees in the IRS’ Publication 502 (2021), Medical and Dental Expenses:
You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. However, you can't include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that aren't necessary for medical care.
