is the fee paid on a loan mod or any lender fee tax deductible?

It is important to consult with a tax professional to get the correct answer on what is tax deductible and what is not. Certain costs may be tax deductible but much of what you pay in doing a refinance, and perhaps a loan modifications as well, is spread over the life of the loan to be included on the tax deductible interest and is not necessarily a one time tax deduction you can take.

The tax laws change from year to year so I would check with a CPA to be sure.