tax credit on madoff type theft

I'm curious...would madoff's victims get a tax credit or something for the money they lost?

 

yeah... 3K a year till rest of the life. i'm curious if they write it off somehow,but then-money got recovered. now what?

 

here ya go...it IS treated differently than a regular investment loss

http://www.irs.gov/irb/2009-14_IRB/ar11.html

 

PFG investors can deduct theft losses on 2012 tax returns with Rev. Proc. 2009-20 safe harbor relief. That’s great news!
http://www.greencompany.com/blog/index.php?postid=183