What if your employer reimburses you for the loss? No offset of an otherwise nondeductible loss against the reimbursement, because they're separate transactions. The loss stays nondeductible. Nor is it permissible to include the reimbursement as part of the selling price and avail yourself of the exclusion.
At first blush, it may seem like civil forfeiture is different than the usual methods of justice: targeting poor people who have nothing and placing them in jail. As hard as state and federal governments may try, you can't take nothing from nothing so indigent populations are impervious to forfeiture schemes.