Uncle Scammed Out of Life Savings - tax help?

My uncle is 72, worked decades, retired 5 years ago, and over the last year has been scammed out of everything. He is very frugal, but also extremely gullible and believes everyone he talks to. A man, who says he is part of an investment group, has led him to "invest" every dollar of his retirement, max out credit cards, take out a $100k lien on his house, lien on his car, and almost every dollar in the bank. It has been unbelievable finding all this out. He is now spending $18 a week on food (seriously unhealthy). We thought he enjoyed his part time job, but now we know why he requested more hours. So on top of this, due to pulling out his retirement, his 2020 taxes are $46,000 more than he paid in. He does have $100,000 equity in the house remaining on top of the lien, but the tax part just feels like an additional slap in the face from this scammer. Talk about elder fraud. There is now an ongoing police case (I have changed some of the numbers, but its the gist). There is little chance any money ever finds him from this. What are your thoughts taxwise? Any way the loss could at least be shown on his taxes in 2021? Thanks! I enjoy helping on this sub, never thought I'd have to write something like this- insane, although it probably happens all too often.