A list of unusual IRS (Internal Revenue Service) claims that did get approved includes the woman who claimed her breast implants were a business expense and the man who passed off his swimming pool as medical.

Topless dancer Chesty Love was a notable case changing the rules for plastic surgery exemption.

In 2009 a court ruled Chesty Love’s “assets” were so big they constituted props and she was permitted to write them off.

Unusual tax write-offs made and allowed by the IRS

“[The] petitioner’s line of business, that of a professional exotic dancer, was such that part of her <<costume>> was her freakishly large breasts,” the court ruling read.

“[The] petitioner has proven that if she could remove her implants on a daily basis she would have done so as she preferred not to have <<worn>> them in her offstage personal life. However, this was physically impossible. Because [the] petitioner’s implants were so extraordinarily large, we find they were useful only in her business. Accordingly, we hold that the cost of the petitioners implant surgery is depreciable.”

One unidentified man was able to claim tax relief on his daughter’s wedding, according to his lawyer.

Writing on his website Edward Gonzalez, a tax lawyer in Maryland and Virginia, said: “The documentation was thorough. Surprisingly, IRS never even argued with us about the nature of the wedding as a business event. We said it was (partially). Gave them the list of attendees, documentation for the expenses, and it was accepted!”

In 1962, the IRS approved the deduction of clarinet lessons as they were used to help fix a little boy’s overbite while a man was allowed to write-off his swimming pool expenses as it helped with his osteoarthritis.

Under IRS Publication 502 medical expenses can include “special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse or dependent”.

They also include items such as false teeth, prosthetic limbs and breast pumps.

Turbotax has compiled a list of bizarre exemption attempts that failed to work.

Less successful attempts included a woman who claimed a dog was a dependent and the person who said their sex toys were part of their business.

Another tried to claim “entertaining his mistress” should count as a work expense.

One man tried to claim his marijuana crop was a business expense and got more than the tax-relief he was hoping for.

“If you’re running a criminal enterprise, normal tax laws should be the least of your worries,” Turbotax said.

According to the website, another man apparently tried to claim for a $10,000 arsonist he used to burn down his business so he could claim the insurance money.