The followings copied from http://www.immigrationportal.com (Title : Tax Deductible) are supporting my opinion.

140seekerJune (20th December 2002) :

Is the fee we pay to the Lawyer to process the PR tax deducatble? Can we itemize this in the Tax Return?

suresh_colo :

I will itemize it.

The IRS law has some part that says that everything that assures you condition of employment can be deducted.

So, in our case, a green card is DEFINITELY a condition of employment in the long term…

Also, for all the hassle that we go through we should deduct the lawyer expenses.

In my case, I’m paying $3,500.

Do it through H&R Block. They will charge you about $100 for an insurance that covers any additional tax/penalty you might need to pay in case the IRS does not agree with your deduction.

Believe me, it is worthy it.