The answer will probably depend on a CPA opinion as to the deductiblity of the debt and the nature of the circumstances. This is a highly unusual circumstance and it may be necessary for an attorney to research case precedents to provide reliable advice.
The above is general information only. It should not be considered as legal advice applicable to your specific circumstance. Reliable legal advice applicable to your situation cannot be given without a consultation. The above response does not create an attorney client relationship nor should it be considered as a privileged attorney client communication.