No. If you simply purchased the bitcoins and then gifted them, you would not have any type of tax forms to receive or file. "Gifting" even when it is a scam, does not create a taxable event. There is nothing for you to file. This is not a transaction that is taxable nor is it deductible.
If you sold the bitcoins or disposed of them in exchange for gifts or services or online products or anyth..., then it would be a taxable event and you would need to report them using your records if you did not receive a form. Since this happened in 2023, if it was NOT a "gift to the scammer" then you would need to either Amend Your Return for 2023 or file a 2023 return if you did not to include the disposal/sale of the bitcoins.
If you were scammed
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