These investors claim such recovery would cause personal hardships.

Last year, many investors claimed bank stocks looked good value on the basis of their dividend yields.

By doing so, institutional investors claim to make the markets more efficient.

Subsequently, the company failed, the investor lost its money and claimed against the auditors.

An investor who owns shares that have lost value can claim a capital loss in the year the stock is sold or becomes worthless.

As a result, some Citi-Equity investors may have claimed tax credits that they were not entitled to.

Another investor claimed that the officials were simply looking for a bribe.

But the dealer's partner and investor, Robert Matthews, claims ownership.

While these investors claimed losses totaling roughly $10.3 million, they received awards of only $2.1 million, or about 21 percent.

For example, banks and professional investors cannot claim compensation.