Until I had a tax situation related to "legal fees paid to collect taxable income", I was under the impression that these expenses had remained deductible. From what I'm reading, they are not deductible any longer under TCJA. This issue relates to an individual caught up in a legal battle wherein W-2 wages have been abruptly curtailed. Is there any tax relief or deductibility for legal fees, substantial for an individual, to attempt to reverse this unfortunate financial loss?