No.
Legal fees are only deductible if they are incurred protecting your income (for keeping your job) producing and/or collecting additional income, or obtaining tax advice. Legal fees associated with debt settlement and/or bankruptcy are considered personal legal expenses.
See the following from IRS Publication 529:
You can usually deduct 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.
You can also deduct legal expenses that are:
Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business,
For tax advice related to a divorce if the bill specifies how much is for tax advice and it is determined in a reasonable way, or
To collect taxable alimony.
You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F) on the appropriate schedule. You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040 or Form 1040NR). See
Tax Preparation Fees
