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A federal judge in Manhattan sentenced Chukwuemeka Victor Amachukwu, 40, to eight years in prison on October 19.
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His group stole about $3.3 million from the IRS, state tax agencies, and a federal loan program. A separate investment scam brought in more than $7 million.
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He must pay about $3.6 million in restitution and give up nearly $11 million.
A Nigerian man who hacked American tax businesses will spend eight years behind bars. U.S. District Judge Paul G. Gardephe sentenced Amachukwu on Monday, October 19.
Amachukwu had pleaded guilty to conspiracy to commit computer intrusions and conspiracy to commit wire fraud. However, prosecutors say he never expected to face a U.S. court. He lived overseas, and he thought that kept him safe.
How the Hacker Carried Out the Operation
Amachukwu’s crimes began in at least 2019. He and other Nigeria-based conspirators went after U.S. tax preparation firms. Their main tool was spearphishing. In plain terms, they sent fake emails to specific employees and made them look real. Then they waited for someone to click.
Once a worker clicked, the hackers got into the firm’s computer system. From there, they stole tax records and personal details. Prosecutors say the thieves took data on at least 800 customers of the hacked firms. In total, the group gathered identity details on thousands of people. The victim firms operated in New York, Texas, and other states.
For example, the indictment describes a May 2021 attack on a New York tax firm. An employee opened a phishing email, and malware spread through the firm’s systems. News reports say that the hackers gave names, birth dates, Social Security numbers, and tax data.
Next, the group used those stolen identities to file fake tax returns. They sent them to the IRS and to state tax agencies. They asked for at least $8.4 million in refunds. But they got about $2.5 million. Stolen identities also feature in other fraud cases, including one in which a US man was jailed for using other people’s identities to fraudulently rent vehicles.
The crew also targeted a pandemic-era relief program. They filed fake claims through the Economic Injury Disaster Loan program that the Small Business Administration is running. That got them extra $819,000. Together, the two schemes brought in roughly $3.3 million. Each stolen identity belonged to a real person.
The Fake Investment Scam
Separately, Amachukwu ran a different kind of fraud. He offered U.S. victims a chance to invest in standby letters of credit. These are bank guarantees that can carry real value. He posed as a wealthy overseas financier to win trust. However, the investments did not exist. Prosecutors say he and his partners kept more than $7 million.
Amachukwu’s Arrest and Extradition
French authorities arrested Amachukwu at the request of the United States. France then sent him to New York on August 4, 2025. He appeared before a federal magistrate judge the next day. He also used the names Chukwuemeka Victor Eletuo and So Kwan Leung.
This case brought many agencies together. The FBI handled investigations. The US Marshals Service and the DOJ’s Office of International Affairs helped too. Their contribution helped expedite Amachukwu’s arrest and extradition from France. Also, the French National Gendarmerie contributed as well.
A grand jury charged him with six counts, including computer intrusion conspiracy, conspiracy to commit wire fraud, wire fraud, and aggravated identity theft.
The Sentence
Apart from the prison term, Amachukwu will also get one year of supervised release after leaving prison. He must pay $3,647,629.39 in restitution, which repays victims. He must also forfeit $10,846,634.39. Forfeiture means he gives up money and assets tied to the crimes.
U.S. Attorney Jamie McDonald said Amachukwu “believed he was operating safely offshore.” McDonald added that the crimes harmed victims and the public, so a significant sentence fit. The office’s Complex Frauds and Cybercrime Unit handled the prosecution. Assistant U.S. Attorney Daniel G. Nessim led the case.
Co-defendant Kingsley Uchelue Utulu received a shorter term. Authorities arrested him in the United Kingdom and sent him to the U.S. On June 6, 2025, Judge Gardephe gave him 63 months for conspiracy to commit wire fraud.
That is about five years and three months. Utulu also owes $3,683,029.39 in restitution and must forfeit $290,250. Amachukwu’s sentence runs nearly three years longer. The Justice Department’s release on Utulu’s case does not mention the investment scam.
Some outlets reported totals of $15 million or $16 million. However, the Justice Department’s release gives no combined figure. It lists $2.5 million in tax refunds, $819,000 in loan payouts, and more than $7 million from the investment scam. Together, they total roughly $10.3 million. Meanwhile, the forfeiture order is about $10.8 million.
