IRS and Embryo Adoption

I saw a letter that explained embryo adoption as equated with traditional adoption for the purposes of receiving the adoption tax credit and showed it to our tax man. He wouldn't do it (primarily due to the fact that none of our embryos have resulted in a live birth yet.)  It is really unfair how the insurance industry treats (or rather doesn't treat) infertility patients. It is sad that our country (including the IRS) doesn't recognize an embryo as a human life. Even many pro-adoption people I know seem to feel it is more noble to adopt a born child rather than one that is unborn as we do in embryo adoption. Hopefully by showing them our embryo pictures next to pictures of those same embryos after they are born will help all to realize that embryos are not "potential" life they are indeed fully human and fully alive.  We need to force our government to honor what we already know: embryo adoption is in fact adoption.