Some con artists will take advantage of the fact that you lost money on your investments by making you an offer that’s hard to refuse: they’ll offer to buy your investments from you for more than their actual value.

For example, the stock you paid $2 per share for is currently worth only $0.06 per share. Someone will offer to buy them from you at $1 per share, explaining that some people are prepared to pay more than what the shares are actually worth because they can then report capital lossesA capital loss is the difference between the selling price and the purchase price of an investment, when the difference is negative.
For example, if you buy a share for $48 and later sell it for $40, then there is a capital loss of $8.
This is the opposite of a capital gain.  and save a lot on income tax.

However, if you accept the offer, you’ll have to pay a hefty transfer fee. Once you’ve handed over the money, the crooks will vanish and “forget” to buy your shares.