Nigerian National Sentenced to 8 Years for $3.3 Million Tax Fraud Spearphishing Scheme

A Nigerian national has been sentenced to eight years in federal prison for his role in a spearphishing campaign that targeted U.S. tax preparation businesses and resulted in more than $3 million in fraudulent tax refunds and loan proceeds, according to a Monday press release from U.S. prosecutors.

Chukwuemeka Victor Amachukwu, 40 — also known as Chukwuemeka Victor Eletuo and So Kwan Leung — pleaded guilty to conspiracy to commit computer intrusions and wire fraud. He was extradited from France to the United States in August 2025.

"Chukwuemeka Amachukwu believed he was operating safely offshore when he targeted his victims, but he has now been held to account and now faces a serious sentence for his crimes," U.S. Attorney Jamie McDonald said in the press release.

Working alongside co-defendant Kingsley Uchelue Utulu and other Nigerian co-conspirators, Amachukwu launched spearphishing attacks against tax preparation businesses in New York, Texas, and other states between 2019 and 2021. The group gained unauthorized access to their targets' systems and stole the tax records and personally identifiable information of at least 800 customers, court documents show.

Using that stolen data, the conspirators filed fraudulent tax and loan applications with the Internal Revenue Service and state tax authorities. Amachukwu obtained approximately $2.5 million in fraudulent tax refunds — after filing for $8.4 million in total refunds — and an additional $819,000 through fraudulent loan applications submitted to the Small Business Administration's Economic Injury Disaster Loan program.

Prosecutors also linked Amachukwu to a separate fake investment scheme. The operation offered U.S. victims investments in what the fraudsters described as valuable standby letters of credit. Those investments did not exist, and the scheme netted the conspirators more than $7 million from multiple victims, according to court documents.

"Amachukwu took part in sophisticated schemes to hack into US businesses, steal and use stolen identity information of victims, and commit fraud," McDonald said. "These crimes imposed significant harm on the victims and the public, and so it is only appropriate that the crimes also come with a significant sentence for the defendant."

In addition to the eight-year prison term, the court sentenced Amachukwu to one year of supervised release, ordered him to pay $3.6 million in restitution, and required him to forfeit nearly $11 million.

The case underscores the persistent threat posed by overseas cybercriminal networks targeting the U.S. tax system — particularly smaller professional services firms that handle large volumes of sensitive financial data but may lack enterprise-grade security infrastructure. The Justice Department's ability to extradite Amachukwu from France after years of alleged offshore operations signals continued coordination between U.S. authorities and international law enforcement partners in pursuing financial cybercrime suspects.

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