TITLE

The IRS vs. The Learning-Disabled Child

AUTHOR(S)
Adkins, Patrica
PUB. DATE
May 1973
SOURCE
Journal of Learning Disabilities;May1973, Vol. 6 Issue 5, p325
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses the lack of provisions for learning-disabled children in the U.S. Internal Revenue Service (IRS). Educators concerned with the welfare of teenagers with learning disabilities are increasingly aware of the negative attitude and total lack of understanding displayed by the IRS toward this problem. To a parent of an adolescent child with a learning disability it is even more distressing and much more personal. The IRS, with its own peculiar set of ground rules, has determined that a military school does not qualify as a deduction under treatment or medical expense, although the youngster attending such a school program is receiving special instruction, tutoring, and individual curricular content designed to meet his needs. It is maintained by the IRS that only institutions specifically designed to treat through special medical services or resources are allowable as deductions. The outmoded outlook of the IRS presents a viewpoint that psychiatric or psychological service must be rendered in order for an educational program to qualify as "special."
ACCESSION #
18963347

 

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