I know that in general the answer is NO.

However, let me get you some additional background. I was arrested in the end of last year while being on a business trip to Eastern Europe due to request of security service from one of post-soviet countries. I'm financier working for large US company. I was charged of illegal banking that would had happened in 2005 in that post-soviet country. In January 2014 all charges were dropped. As I signed quite sizable checks for lawyers in 2013 and 2014, I'm obviously very much interested if I can write-off these expenses.

I would consider these defense expenses business related (being on a business, the clearance from all charges was a prerequisite for keeping the job, the case was related to one of my previous jobs), but I'm not sure if I can use this line of reasoning in case of IRS audit.

Any advice or the link to additional info would be very appreciated.