Self directed IRA scam

Mary is 53 and manages her self-directed IRA & Roth. She was scammed into sending $25k from each of her self-directed Traditional IRA and Roth accounts and does not expect to recover any of the funds. there was clearly fraud involved. can she get any tax benefit or deduction since these funds appear to be unrecoverable at this time? Thanks



If the funds can be recovered, she may be able to roll them back even beyond the 60 day time limit. She will also receive a 1099R from each IRA, and these distributions will have to be reported on her tax return. The TIRA distribution will be taxable and subject to penalty, but the Roth distribution will only be taxable if it exceeds her Roth IRA basis, which she will have to know to report the Roth distribution on Form 8606. I am not aware of any relief to restore the loss of the IRA distributions.

Maybe I didn’t explain clearly as i don’t understand why she would be taxed?  she made an investment through her SD IRA’s.  these IRA’s were held at a 3rd Party Administrator.  the investments were private loans and were to be a part of her IRA’s, but the guy she invested those funds with took off with the money.    Please clarify.  Thanks

Sounded more like a distribution was made, but if no distribution was made and only an investment was made within the IRA, then there will not be a 1099R or a taxable distribution. 

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