Can I write off expenses for a failed foreign adoption?

[bpsnow]

our scenario is that the adopting country completed an adoption contract and they recognize us as the adoptive parents, but our US Embassy will not move forward on the visa process so we cannot bring him home.  We have spent 10s of thousands of dollars.

[ToddL99]

Unfortunately, you cannot deduct expenses (or claim a credit) for a failed foreign adoption.

From Topic No. 607 Adoption Credit and Adoption Assistance Programs

"A foreign adoption is the adoption of an eligible child who isn't yet a citizen or resident of the U.S. or its possessions before the adoption effort begins. Qualified adoption expenses paid before and during the year are allowable as a credit for the year when it becomes final.