How to report the money loss by a fraud? I was involved in a fraudulent event by a scammer. I lost a lot of money.

I took money out of my Roth IRA account and Rollover IRA account and wired to a scammer. IRA considered the money I took out of the IRA as the income but I did not use that money. I wired the money to the scammer. I need to report it as the loss, not my income.