FACTS in NCUA fraud loss claim.
Monday June 1, 2009 07:26
National Credit Union Administration Regulations § 793.1-8
Supervisory Committee Guide for Federal Credit Unions (Guide)
Insurance Failure to Pay Law & Legal Definition.Tuesday August 18, 2009 12:36
Certified return receipt requested and email.
http://www.prosefights.org/nmlegal/ncualove/ncualove.htm#director
Ms Melinda Love
Regional Director, Region 5
National Credit Union Administration
1230 West Washington Street, Suite 301
Tempe, AZ 85281
Office (602) 302-6000
Fax (602) 302- 6024
E-mail: region5@ncua.gov
Dear Ms Love:
We complain that Ms Kelly Lay has improperly processed our NCUA fraud loss claims for $22,0036.00 resulting in no proper determination of our initial claims.
Ms Lay has not followed the NCUA REGs by not giving us the written report of the evidence (verble,written,recorded or any other means) as required by NCUA to establish, support and justification her decision and conclusion. The follwing evidence of bogus court documents should be enough to pay us for our claims. However there is much more damaging evidence on record that will lead you to this point.
We respond to Ms Lay's responses in a separate document seen at XXXXXXXX.
George Bridges has not yet acknowledged receipt of our request for aid to attempt peaceful settlement of these unfortunate matters.
So we're ready to file at NCUA next week to try to get our stolen $22,036 back.
Responsible people in authority in the US should have stepped forward to help get these unfortunate matters settled. So far no one has.
Let's hope your emails help.
Thanks
bill
distribution
region5@ncua.gov
mayor@cabq.gov
jhamman@cabq.gov
rshultz@cabq.gov
bill.leonard@nara.gov
foialo@nsa.gov
julia.eichhorst@ic.fbi.gov
the.secretary@hq.doe.gov
alexander.morris@hq.doe.gov
jim.kovakas@usdoj.gov
tanya.kubinec@wpafb.af.mil
Amorales58@Comcast.Net
Dr Stuart Guttman left message that he won apppeal.General Electric's Impressive Entry into the Grid Based Energy Storage Business comment.
Greenspan Sees Another Bottom for Housing comment.
Conceal carry handgun classes in New Mexico 2009.
Morgan Stanley Goldman Sachs dinner May 12, 2009 Sabrosos, Albuquerque, NM.
PNM spokesperson Don Brown emailed on Tuesday afternoon May 12, 2009. But we won't read it since we have to do work on our legal project.
http://www.prosefights.org/nmlegal/theinvestigation/theinvestigation.htm#reedemail
We hope to use our knowledge of how liberal arts graduates think to help get our $22,036.00 back. And hopefully send Sandia Laboratory Federal Credit Union CEO Christopher Jillson to prison for nine years.
Please email me the graduate vocational stats you presented on the class of 1959 on Saturday May 23, 2009.Social Security complaints http://www.prosefights.org/coal/desertrockcomment/desertrockcomment.htm#socialsecurity
SLFCU questionnaire http://www.prosefights.org/nmlegal/slfcu/slfcu.htm#2009survey
The Nuclear Express by Thomas C Reed and Danny Stillman.New Mexico chief Judge Martha Vazquez threats.
Indictment of the liberal arts educated.
Whitman class 1959 graduate Jim Dutton comments on computer and Whitman mail.
may 2008 745-16§ 745.201 Processing of Insurance Claims.
(a) Delegations of authority. The Agent for the Liquidating Agent (‘‘Liquidating Agent’’) or his or her designee is authorized to make initial determinations with respect to insurance claims pursuant to the principles set forth in this Part, and to act on requests for reconsideration of the initial determination.
(b) Initial determination. In the event the Liquidating Agent determines that all or a portion of an accountholder’s account is uninsured, the Liquidating Agent shall so notify the accountholder in writing, stating the reason(s) for such initial determination, and shall provide the accountholder with a certificate of claim in liquidation in the amount of the uninsured account from the Board in its capacity as Liquidating Agent for the insured credit union to enable the accountholder to share in the proceeds of the liquidation of the credit union, if any, up to the amount of the uninsured account.
(c) Request for Reconsideration. An accountholder may, at his or her option, request reconsideration from the Liquidating Agent of the initial determination within 30 days of the date of the initial determination, or directly appeal the initial determination to the Board pursuant to § 745.202 of this subpart. The Liquidating Agent shall act on the request for reconsideration within 30 days from its receipt.
§ 745.202 Appeal.
(a) Time for filing. Within 60 days after issuance of an initial determination, or of the determination on a request for reconsideration by the liquidating agent, the accountholder may appeal by filing with the Board a written request for appeal. The appeal may be filed with the Secretary of the Board, National Credit Union Administration, 1775 Duke Street, Alexandria, VA 22314–3428.
(b) Content of request. Any appeal must include:
(1) a statement of the facts on which the claim for insurance is based;
(2) a statement of the basis for the initial determination or determination on the request for reconsideration to which the accountholder objects and the alleged error in such determination, including citations to applicable statutes and regulations;
(3) any other evidence relied upon by the accountholder which was not previously provided to the Liquidating Agent.
(c) Procedures for review of request.
(1) Within 60 days of the date of the Board’s receipt of an appeal, the Board may request in writing that the accountholder submit additional facts and records in support of its request. The account-holder shall have 45 days from the date of issuance of such written request to provide such additional information. Failure by the accountholder to provide additional information may, as determined solely by the Board, result in denial of the account-holder’s appeal.
(2) Within 60 days from the date of the Board’s receipt of an appeal, the accountholder may amend or supplement the request in writing. In the event that the accountholder does amend or supplement the request, the provisions of paragraph (c)(1) of this section with respect to requests for additional information and responses to such requests shall apply with equal force to any such amendment or supplement to a request.
(d) Determination on appeal.
(1) Within 180 days from the date of the receipt of an appeal by the Board, the Board shall issue a decision determining the extent of the accountholder’s insurance pursuant to the rules of this Part.
(2) The determination by the Board on appeal shall be provided to the accountholder in writing, stating the reason(s) for the determination, and shall constitute a final Agency order regarding the accountholder’s claim for insurance.
(3) If the Board determines that the account-holder is entitled to the amount of insurance claimed or portion thereof, upon payment of such insurance the accountholder shall promptly surrender to the Board the certificate of claim in liquidation provided in connection with the initial determination. In the event that the Board determines that the accountholder is only entitled to a portion of the amount of insurance claimed, upon the accountholder’s surrender of such certificate a new certificate of claim in liquidation will be provided which reflects the revised amount of the uninsured account.
PART 745 SHARE INSURANCE AND APPENDIX § 745.203
(4) Failure by the Board to issue a determination on appeal of the accountholder’s claim for insurance within the 180-day period provided for under this paragraph
(d)(1) shall be deemed to be a denial of such claim for purposes of Section 745.203 of this subpart.
§ 745.203 Judicial Review.
(a) For purposes of seeking judicial review of actions taken pursuant to this subpart, only a determination on appeal issued by the Board pursuant to Section 745.202 of this subpart shall constitute a final determination regarding an accountholder’s claim for insurance.
(b) Failure to file an appeal with regard to an initial determination, or a decision rendered on a request for reconsideration within the applicable time periods shall constitute a failure by the accountholder to exhaust available administrative remedies and, due to such failure, any objections to the initial determination or request for reconsideration shall be deemed to be waived and such determination shall be deemed to have been accepted by, and binding upon, the accountholder.
(c) Final determination by the Board is reviewable in accordance with the provisions of Chapter 7, Title 5, United States Code, by the United States Court of Appeals for the District of Columbia or the court of appeals for the Federal judicial circuit where the credit union’s principal place of business is located. Such action must be filed not later than 60 days after such final determination is ordered.
793-1 may 2008 Part 793
Tort Claims Against the Government
§ 793.1 Scope of regulations.
The regulations in this Part shall apply only to claims asserted under the Federal Tort Claims Act, as amended, 28 U.S.C. Sections 2671–2680, accruing on or after January 18, 1967, for money damages against the United States for damage to or loss of property or personal injury or death caused by the negligent or wrongful act or omission of any employee of the National Credit Union Administration while acting within the scope of his office of employment.
Subpart B—Procedures
§ 793.2 Administrative claim; when presented; place of filing.
(a) For purposes of the regulations in this Part, a claim shall be deemed to have been presented when the National Credit Union Administration receives, at a place designated in paragraph (c) of this Section, an executed Standard Form 95 or other written notification of an incident accompanied by a claim for money damages in a sum certain for damage to or loss of property, for personal injury, or for death, alleged to have occurred by reason of the incident. A claim which should have been presented to the National Credit Union Administration but which was mistakenly addressed to or filed with another Federal agency, shall be deemed to be presented to the National Credit Union Administration as of the date that the claim is received by the National Credit Union Administration. A claim mistakenly addressed to or filed with the National Credit Union Administration shall forthwith be transferred to the appropriate Federal agency, if ascertainable, or returned to the claimant.
(b) A claim presented in compliance with paragraph
(a) of this Section may be amended by the claimant at any time prior to final action by the Office of General Counsel, National Credit Union Administration or prior to the exercise of the claimant’s option to bring suit under 28 U.S.C. 2675(a). Amendments shall be submitted in writing and signed by the claimant or his duly authorized agent or legal representative. Upon the timely filing of an amendment to a pending claim, the National Credit Union Administration shall have 6 months in which to make a final disposition of the claim as amended and the claimant’s option under 28 U.S.C. 2675(a) shall not accrue until 6 months after the filing of an amendment.
(c) Forms may be obtained and claims may be filed with the regional office of the National Credit Union Administration having jurisdiction over the employee involved in the accident or incident, or with the Office of General Counsel, National Credit Union Administration, 1775 Duke Street, Alexandria, VA 22314–3428.
§ 793.3 Administrative claim; who may file.
(a) A claim for injury to or loss of property may be presented by the owner of the property interest which is the subject matter of the claim, his duly authorized agent, or his legal representative.
(b) A claim for personal injury may be presented by the injured person, his duly authorized agent, or his legal representative.
(c) A claim based on death may be presented by the executor or administrator of the decedent’s estate or by any other person legally entitled to assert such a claim under applicable state law.
(d) A claim for loss wholly compensated by an insurer with the rights of a subrogee may be presented by the insurer. A claim for loss partially compensated by an insurer with the rights of a subrogee may be presented by the insurer or the insured individually, as their respective interests appear, or jointly. Whenever an insurer presents a claim asserting the rights of a subrogee, he shall present with his claim appropriate evidence that he has the rights of a subrogee.
(e) A claim presented by an agent or legal representative shall be presented in the name of the claimant, be signed by the agent or legal representative, show the title or legal capacity of the person signing, and be accompanied by evidence of his authority to present a claim on behalf of the claimant as agent, executor, administrator, parent, guardian, or other representative.
§ 793.4 Administrative claim; evidence and information to be submitted.
PART 793 NCUA RULES AND REGULATIONS § 793.5 may 2008 793-2
(a) Death. In support of a claim based on death, the claimant may be required to submit the following evidence or information:
(1) An authenticated death certificate or other competent evidence showing the cause of death, date of death, and age of the decedent.
(2) Decedent’s employment or occupation at the time of death, including his monthly or yearly salary or earnings (if any), and the duration of his last employment or occupation.
(3) Full names, addresses, birthdates, kinship, and marital status of the decedent’s survivors, including those survivors who were dependent for support upon the decedent at the time of his death.
(4) Degree of support afforded by the decedent to each survivor dependent upon him for support at the time of his death.
(5) Decedent’s general physical and mental condition before death.
(6) Itemized bills for medical and burial expenses incurred by reason of the incident causing death, or itemized receipts of payments for such expenses.
(7) If damages for pain and suffering before death are claimed, a physician’s detailed statement specifying the injuries suffered, duration of pain and suffering, any drugs administered for pain and the decedent’s physical condition in the interval between injury and death.
(8) Any other evidence or information which may have a bearing on the responsibility of the United States for the death or the damages claimed.
(b) Personal injury. In support of a claim based on personal injury, the claimant may be required to submit the following evidence or information:
(1) A written report by his attending physician or dentist setting forth the nature and extent of the injury, nature and extent of the treatment, any degree of temporary or permanent disability, the prognosis, period of hospitalization, and any diminished earning capacity. In addition, the claimant may be required to submit to a physical and/or mental examination by a physician employed or designated by the National Credit Union Administration. A copy or report of the examining physician shall be made available to the claimant upon the claimant’s written request provided that claimant has, upon request, furnished the report referred to in the first sentence of this subparagraph and has made or agrees to make available to the National Credit Union Administration any other physician’s reports previously or thereafter made of the physical or mental condition which is the subject of his claim.
(2) Itemized bills for medical, dental, and hospital expenses incurred, or itemized receipts of payment for such expenses.
(3) If the prognosis reveals the necessity for future treatment, a statement of expected duration of and expenses for such treatment.
(4) If a claim is made for loss of time from employment, a written statement from his employer showing actual time lost from his employment, whether he is a full or part time employee, and wages or salary actually lost.
(5) If a claim is made for loss of income and the claimant is self-employed, documentary evidence showing the amount of earnings actually lost.
(6) Any other evidence or information which may have a bearing on the responsibility of the United States for the personal injury or the damages claimed.
(c) Property damage. In support of a claim for damages to or loss of property, real or personal, the claimant may be required to submit the following information or evidence:
(1) Proof of ownership.
(2) A detailed statement of the amount claimed with respect to each item of property.
(3) An itemized receipt of payment for necessary repairs or itemized written estimates of the cost of such repairs.
(4) A statement listing date of purchase, purchase price, market value of the property as of date of damage, and salvage value, where repair is not economical.
(5) Any other evidence or information which may have a bearing on the responsibility of the United States for the injury to or loss of property or the damages claimed.
(d) Time limit. All evidence required to be submitted by this Section shall be furnished by the claimant within a reasonable time. Failure of a claimant to furnish evidence necessary for a determination of his claim within 3 months after a request therefor has been mailed to his last known address may be deemed an abandonment of the claim. The claim may be thereupon disallowed.
§ 793.5 Investigation, examination, and determination of claims. When a claim is received, the constituent agency out of whose activities the claim arose shall make such investigation as may be necessary or appropriate for a determination of the validity of the claim and thereafter shall forward the claim, together with all pertinent material, and a recommendation based on the merits of the case, with regard to the allowance or disallowance of the claim, to the Office of General Counsel, National Credit Union Administration to whom authority has been delegated to adjust, determine, compromise and settle all claims hereunder.
§ 793.6 Final denial of claim.
(a) Final denial of an administrative claim shall be in writing and sent to the claimant, his attorney, or legal PART 793 TORT CLAIMS AGAINST THE GOVERNMENT § 793.7 representative by certified or registered mail. The notification of final denial may include a statement of the reasons for the denial and shall include a statement that, if the claimant is dissatisfied with the action of the National Credit Union Administration, he may file suit in an appropriate U.S. District Court not later than 6 months after the date of mailing the notification.
(b) Prior to the commencement of suit and prior to the expiration of the 6-month period after the date of mailing, by certified or registered mail of notice of final denial of the claim as provided in 28 U.S.C. 2401(b), a claimant, his duly authorized agent, or legal representative, may file a written request with the National Credit Union Administration for reconsideration of a final denial of a claim under paragraph (a) of this Section. Upon the timely filing of a request for reconsideration the National Credit Union Administration shall have 6 months from the date of filing in which to make a final disposition of the claim and the claimant’s option under 28 U.S.C. 2675(a) to bring suit shall not accrue until 6 months after the filing of a request for reconsideration. Final National Credit Union Administration action on a request for reconsideration shall be effected in accordance with the provisions of paragraph (a) of this Section.
§ 793.7 Payment of approved claims.
(a) Upon allowance of his claim, claimant or his duly authorized agent shall sign the voucher for payment, Standard Form 1145, before payment is made.
(b) When the claimant is represented by an attorney, the voucher for payment (S.F. 1145) shall designate both the claimant and his attorney as ‘‘payees.’’ The check shall be delivered to the attorney whose address shall appear on the voucher.
§ 793.8 Release.
Acceptance by the claimant, his agent or legal representative, of any award, compromise or settlement made hereunder, shall be final and conclusive on the claimant, his agent or legal representative and any other person on whose behalf or for whose benefit the claim has been presented, and shall constitute a complete release of any claim against the United States and any employee of the Government whose act or omission gave rise to the claim, by reason of the same subject matter.
§ 793.9 Penalties. A person who files a false claim or makes a false or fraudulent statement in a claim against the United States may be liable to a fine of not more than $10,000 or to imprisonment of not more than 5 years, or both (18 U.S.C. 287–1001), and, in addition, to a forfeiture of $2,000 and a penalty of double the loss or damage sustained by the United States (31 U.S.C. 231).
§ 793.10 Limitation on National Credit Union Administration’s authority.
(a) An award, compromise or settlement of a claim hereunder in excess of $25,000 shall be effected only with the prior written approval of the Attorney General or his designee. For purposes of this paragraph, a principal claim and any derivative or subrogated claim shall be treated as a single claim.
(b) An administrative claim may be adjusted, determined, compromised or settled hereunder only after consultation with the Department of Justice when, in the opinion of the National Credit Union Administration:
(1) A new precedent or a new point of law is involved; or
(2) A question of policy is or may be involved; or
(3) The United States is or may be entitled to indemnity or contribution from a third party and the National Credit Union Administration is unable to adjust the third party claim; or
(4) The compromise of a particular claim, as a practical matter, will or may control the disposition of a related claim in which the amount to be paid may exceed $25,000.
(c) An administrative claim may be adjusted, determined, compromised or settled only after consultation with the Department of Justice when it is learned that the United States or any employee, agent or cost-plus contractor of the United States is involved in litigation based on a claim arising out of the same incident or transaction.
Thursday December 18, 2008 13:44 Tuesday November 25, 2008 email seen on email server [as opposed to email client]
"Ignore the evidence" strategy is what NCUA Region 5 is attempting.
Here's an example of a FILE stamped motion in CIV 97-266 MCA/LFG.
No word yet from NCUA OIG who is supposed to respond within one working day.
We haven't heard from the Ombudsman either.
Monday November 24, 2008 06:45 Sent confirmation 06:38.
Friday November 21, 2008 15:53
§ 793 describes procedure to take against NCUA in event we don't get our money back after submitting two prima facie loss affidavits.
We have phoned appropriate NCUA offices to lodge complaints.
You may call the OIG Hotline at 703 518-6357 from 8:00 a.m. to 5:30 p.m. EDT to speak with an OIG investigator . After hours, you may leave a message and your call will be returned the next business day.
We discovered by voice communication that Melinda Love is the Director of Region 5 and she is going to return any appeal to Kelly Lay! Let's see about this.
Do everything by the rules. NCUA Regulations.
We believe that NCUA unsigned, fraudulent, intitial determination warrant an appeal at NCUA region 5 headquarters.
http://www.prosefights.org/nmlegal/unsigned/unsigned.htm
April 9, 2009 09:53
DOE assigned Chris Morris [202-586-3159 alexander.morris@hq.doe.gov] to investigate what is going on here.
Let's hope Dr Chu get matters settled before they get far worse.
http://www.prosefights.org/nmlegal/ncualove/ncualove.htm#chu
Albuquerque Journal Thursday April 9, 2009
Apr 9, 8:55 AM EDT Chu to visit Los Alamos, Sandia
Energy Secretary Chu on climate threat: Earth is like the Titanic
Mercury News Washington Bureau
Posted: 04/07/2009 03:36:15 PM PDT
http://www.prosefights.org/nmlegal/theinvestigation/theinvestigation.htm#atsspiked?
Thursday March 26, 2009 10:33
Thank you Bernie Madoff!
It's an ill wind that blows no good
Legal matters proceed in fits and starts.
We have been planning the IRS attack for some time.
More things you can do are, declare personal interest as a valid deduction, claim personal items “stolen” which are in reality only misplaced or lost, fail to complete Form 4684 along with your tax return when declaring stolen goods or neglect to seek insurance compensation for your loss. These
are but a few red flags which will stir the IRS hornets.
Added Debt Won't Rescue the Great American Ponzi Scheme comment.
http://www.prosefights.org/nmlegal/ncualove/ncualove.htm#irsFraud loss claim ancillary tasks.
Make claims on '08 returnsForm 4684 will be be used with NCUA fraud loss claim.The IRS guidance clarified that taxpayers could claim their theft loss in the year the fraud was discovered -- broadly speaking, the tax year in which an indictment, information or complaint is filed in a Ponzi scheme case. In the Madoff case, that's 2008.
For the Stanford case, that's 2009.
The breadth of the guidance was a happy surprise, Smith said. "The IRS had been saying they weren't going to issue guidance," he said.
Instead, "they really addressed virtually all of the issues that have been causing people a tremendous amount of heartburn," he said.
To figure their deduction, the IRS said victims should take their initial investment, add any subsequent investments and income reported on those investments, and subtract any withdrawals received. Then they can deduct 95% of that total, minus any insurance, SIPC and other recovery funds received.
The rules are different for those who plan to sue a broker, bank or other third party. People who plan to sue a third party can only deduct 75% of their losses. In either case, taxpayers may eventually claim the difference -- either 5% or 25% -- on future tax returns, if their situation warrants it, Smith said.When they file their 2008 tax return, victims should file a Form 4684 to report their theft loss deduction, and write "Revenue Procedure 2009-20" at the top of that form. They also need to file Appendix A, which is part of that revenue procedure and is a two-page statement that details how to figure the theft loss deduction that results from a Ponzi scheme. See the IRS' Revenue Procedure 2009-20 (PDF).
Monday March 23, 2009 14:39
Legal matters proceed in fits and starts.
We have been planning the IRS attack for some time.
More things you can do are, declare personal interest as a valid deduction, claim personal items “stolen” which are in reality only misplaced or lost, fail to complete Form 4684 along with your tax return when declaring stolen goods or neglect to seek insurance compensation for your loss. These
are but a few red flags which will stir the IRS hornets.
Added Debt Won't Rescue the Great American Ponzi Scheme comment.
Bernie Madoff case may help us recover $22,036 stolen from our Sandia Laboratory Federal Credit Union retirement-protected saving accounts by SLFCU CEO Christopher Jillson.
MarketWatch
Madoff's victims can deduct losses in '08 IRS grants break on investment and 'phantom' income, but carry-back varies
http://www.marketwatch.com/news/story/madoff-victims-can-recoup-some/story.aspx?guid=%7B3D81F33C-6DC0-4A3B-94DA-0238D78C1E49%7D&dist=msr_6
pointed us to IRS form 4684
http://www.prosefights.org/nmlegal/ncualove/ncualove.htm#irs
which is EXACTLY what we need to FIRST try to convince National Credit Union Administration [NCUA] to give us fraud loss restoration of our savings.
Almost unbelieveable is that Ayatollah Sayyid Ali Khamenie and Dr Mamoud Ahmadi Nejad are involved in the reason our $22,036 was stolen.
http://www.prosefights.org/nmlegal/theinvestigation/theinvestigation.htm#khamenei
We filed an official genocide criminal complaint affidavit against Brzezinski in New Mexico federal 97 CV 266 for
"Nojeh Coup
In July 1980, Zbigniew Brzezinski of the United States met Jordan's King Hussein in Amman to discuss detailed plans for Saddam Hussein to sponsor a coup in Iran against Khomeini. King Hussein was Saddam's closest confidant in the Arab world, and served as an intermediary during the planning. The Iraqi invasion of Iran would be launched under the pretext of a call for aid from Iranian loyalist officers plotting their own uprising on July 9, 1980 (codenamed Nojeh, after Shahrokhi/Nojeh air base in Hamedan). The Iranian officers were organized by Shapour Bakhtiar, who had fled to France when Khomeini seized power, but was operating from Baghdad and Sulimaniyah at the time of Brzezinski's meeting with Hussein. ..."
Let's see what happens?
http://www.prosefights.org/nmlegal/ncualove/ncualove.htm#irsFraud loss claim ancillary tasks.
Make claims on '08 returnsForm 4684 will be be used with NCUA fraud loss claim.The IRS guidance clarified that taxpayers could claim their theft loss in the year the fraud was discovered -- broadly speaking, the tax year in which an indictment, information or complaint is filed in a Ponzi scheme case. In the Madoff case, that's 2008.
For the Stanford case, that's 2009.
The breadth of the guidance was a happy surprise, Smith said. "The IRS had been saying they weren't going to issue guidance," he said.
Instead, "they really addressed virtually all of the issues that have been causing people a tremendous amount of heartburn," he said.
To figure their deduction, the IRS said victims should take their initial investment, add any subsequent investments and income reported on those investments, and subtract any withdrawals received. Then they can deduct 95% of that total, minus any insurance, SIPC and other recovery funds received.
The rules are different for those who plan to sue a broker, bank or other third party. People who plan to sue a third party can only deduct 75% of their losses. In either case, taxpayers may eventually claim the difference -- either 5% or 25% -- on future tax returns, if their situation warrants it, Smith said.When they file their 2008 tax return, victims should file a Form 4684 to report their theft loss deduction, and write "Revenue Procedure 2009-20" at the top of that form. They also need to file Appendix A, which is part of that revenue procedure and is a two-page statement that details how to figure the theft loss deduction that results from a Ponzi scheme. See the IRS' Revenue Procedure 2009-20 (PDF).
