Is closing cost paid outside of escrow deductible?

[pmc622]

I sold my house and escrow closed. However, due to lapse in communication between escrow and real estate agent, I had to pay by my personal check (outside of escrow) to buyer for items needing repairs found in house inspection. I had agreed to pay for this in the selling contract.

[Vanessa]

Closing costs are never tax deductible.  They are added to the cost basis of your house so when you sell it, it will decrease your profit on the sale. 

https://www.irs.gov/pub/irs-pdf/p551.pdf

[pmc622]

I should clarify my question this way: can selling expense paid outside of escrow be used to reduce the net gain realized on the sale?