Couple years ago I had lend some amount of money to my mother via SWIFT, and I have records for this transaction. She does not live in the US (She is not resident of the US either), and her bank account has been opened in the country where she lives.
Unfortunately phone scammers who presented their self as government officials deceived my mother and forced her to withdrawn money that I send from her bank account, and took it.
I have a police report of this incident, and there is a law suit on going. I found this IRS publication IRS loss deduction regarding this issue, but I could not make sure if I am able to deduct this loss.
Can I deduct this loss from my year 2016 tax return? If so which return software/website is suitable for this issue?