Can I claim $10000 in online scam have proof in gift cards but year 2023 did not claim?

My husband was a caregiver for my disabled daughter and me as a disabled waiver recipient taxes not taken out is their relief for this due to pandemic?

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Can I claim $10000 in online scam have proof in gift cards but year 2023 did not claim?

This does not appear to be a PONZI_type scheme. in this case such losses are not dedcutible.

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