Is a reverse vasectomy covered under Medical Professional fees.? I have $12,000 in bills which were not covered under Health Care Insurance, all out of pocket.

Yes, according to IRS Publication 502:

Fertility Enhancement

You can include in medical expenses the cost of the following procedures performed on yourself, your spouse, or your dependent to overcome an inability to have children.

• Procedures such as in vitro fertilization (including temporary storage of eggs or sperm).

• Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children.