You don't need a heading tag for a TOC entry, it's enough with an "id" in any element, for instance:
Code:
<p class="dedication" id="ded">To my mother</p>
and then just use "...#ded" in the "src" attribute (I think that's the correct one) in the TOC file.
It's only automated tools which "need" heading tags to build the TOC for you, but if you are going to edit it anyway, you are not constrained by the tool's options.
EDIT: Or, more simple yet, if you want the TOC entry to point to the top of a file, you don't need the "id" at all.