SEATTLE (TNA) – It’s tax season, which means accountants and tax preparers are deducting the appropriate work-related expenses for their clients: Travel costs? Check. Printer paper? Check. Dildos and boob jobs? …

That would be a check if you’re the Tax Domme, or, as she wishes to be called, “Mistress Lori.” She’s a Seattle-based tax preparer who specializes in crunching numbers for people of “alternative lifestyles,” including those in adult entertainment.

Her clients include porn actors and actresses, strippers – even phone-sex operators, the adult-industry workers who Mistress Lori says make up most of her clientele.

Mistress Lori says some of her customers call worriedly and ask whether the Internal Revenue Service will hunt them down for attempting to write off sex toys, panties and anal lube.

According to the Tax Domme, even what some may think are the most unconventional deductions – breast implants, whips and chains and penis pumps – should be safe if they’re used for work purposes.

“As long as it’s on camera, or you use it for business, you should be able to deduct it,” Mistress Lori said of porn performer write-offs. “Business expenses are business expenses.”

However, as always with the IRS, there are gray areas.

For example, when a woman in the adult industry is considering a boob job and believes she can deduct it as a business expense, she’d best adhere to what Mistress Lori refers to as the “housewife rule.” According to the principle, plastic surgery must be used for work, and in a way that is different from everyday use.

That means, according to Mistress Lori, that any pair of breasts pumped with more than 800 ccs of silicone, would be safe to write off. Anything less and Uncle Sam might levy a titty tax.

So, when it comes to breast implants as a possible tax deduction, the bigger the better: “They need to be ‘working breasts’ of an unusual size,” Mistress Lori said.

Mistress Lori similarly says that men in the porn biz should be able to claim penis-enlargement surgery as a tax deduction.

“I would try it,” she said.

And Mistress Lori’s usually right; so far only two of her customers have been audited, and in each instance, she says, the IRS was at fault.

“I will stand by any one of my clients’ returns,” she said.

While Mistress Lori was getting her business off the ground, she worked part-time herself as a phone-sex operator, a job which, incidentally, arose out of matriarchal inspiration.

“My mother kind of pushed it,” she laughed. “She said I had a good voice for it.”

But Mistress Lori says she’s always had a bent for the bawdy, even before her days of doling out blowjobs over the phone. She’s affiliated with the Sex Workers Organization Project (SWOP), and is a columnist for www.escortsupport.com, a Web site that provides resources for escorts and adult entertainment employees.

Mistress Lori grew up in Western Massachusetts (which, according to her, is NOT the place to find exposure to “alternative lifestyles”) and, at the age of 10, began working at her mother’s tax office.

After college, Mistress Lori made her way out to the Pacific Northwest and became an H&R Block employee. But preparing taxes for the average Joe wasn’t whetting her creative appetite enough.

That was until the day an independent filmmaker sat down at her desk and began fretting about the deductions he was attempting to make, thinking the IRS might see his write-offs as questionable.

“It was the fear of the unknown,” the Tax Domme said.

Mistress Lori made what she felt were justifiable deductions for the filmmaker. After the IRS accepted the return, word spread and Mistress Lori’s “alternative lifestyle” clientele began to grow.

In 2000, she decided to venture into the cutthroat entrepreneurial arena and launched her business, which Mistress Lori says allows sex workers to discuss their jobs without any discomfort.

"I don’t care what you do,” she said. “It’s not for me to judge.”

Mistress Lori has even gone so far as to write on the nature of her work. “The Tax Domme’s Guide for Sex Workers” and a similar version for Canadian sex workers are self-published works expected to be on shelves sometime this year, she said.

Although Mistress Lori’s a year-round tax preparer, come the end of tax season she’ll be able to rest her calculator a bit concentrate more on working toward her bachelor’s degree in anthropology, with a specialization in archaeology. Of course, she’ll still found a way to incorporate her prurient interests into her new study.

“I’m interested in ancient sex toys,” she said.

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