Nigerian National Sentenced to 8 Years for $3.6M Tax Fraud Scheme

Sentencing for Cybercrime

Chukwuemeka Victor Amachukwu, a 40-year-old Nigerian national also known as Chukwuemeka Victor Eletuo and So Kwan Leung, has been sentenced to eight years in federal prison. The sentence was handed down by U.S. District Judge Paul Gardephe. Amachukwu was also ordered to pay more than $3.6 million in restitution and will serve one year of supervised release.

Details of the Scheme

Amachukwu was involved in a series of spearphishing attacks targeting U.S. tax preparation businesses, which began in 2019. He led a group that used spearphishing emails to breach these businesses, steal identity information from victims, and then use that data to file fraudulent tax and loan applications. These applications were submitted to the Internal Revenue Service (IRS) and state tax authorities, as well as for Small Business Administration loan claims.

Court documents indicate that Amachukwu and his accomplices stole more than $3 million through these fraudulent activities. He worked with Kingsley Uchelue Utulu and other Nigeria-based hackers in the scheme.

Legal Proceedings and Extradition

Amachukwu pleaded guilty to conspiracy to commit computer intrusions and wire fraud. He was extradited from France to the United States in August 2023, facing charges of fraud, hacking, and identity theft. U.S. Attorney Jamie McDonald stated that Amachukwu believed he was operating safely offshore but has now been held accountable for his crimes.

Impact on Victims and Public

U.S. Attorney Jamie McDonald commented on the case, stating, "Amachukwu took part in sophisticated schemes to hack into U.S. businesses, steal and use stolen identity information of victims, and commit fraud." McDonald emphasized that these crimes caused significant harm to both the victims and the public, justifying the serious sentence imposed on the defendant.