In general, crypto tax is deducted from crypto asset transactions to fiat, this is generally the law that applies in countries that implement taxation, and tax rates also vary.

What you need to know and what you need to ask the tax authorities in your country is about tax policies, because tax policies on crypto assets vary and also the tax provisions, For that you need to know the tax law, as far as I know, in taxation there are exceptions, for example, like in your case, crypto assets are stolen or transferred incorrectly, that might be one of the laws to avoid tax.

So, for your convenience in taxation, you must first know the tax laws and provisions that apply in your country, whether a case like yours is an exception or not, the exact answer lies with the tax authorities regarding crypto assets.