i closed out my ira to pay off my lasik sugery from 11/21/2008. ira was $2500 i make $31,500 a year. i never clamed my lasik on my income tax. lasik was $3,598 i have $2,568.85 left to pay. can i claim it 2 years later, and can i use my closed ira money to pay my lasik and not be taxed on my income tax for closing my ira? even though the surgey was 2 years ago?