Nigerian Hacker Nabbed: $8.4M Tax Fraud Scheme Unravels

NEW YORK, NY – Chukwuemeka Victor Amachukwu, 39, of Nigeria, is facing a barrage of federal charges after being extradited from France yesterday, U.S. Attorney Jay Clayton announced. Amachukwu, also known as “Chukwuemeka Victor Eletuo” and “So Kwan Leung,” stands accused of masterminding a sophisticated scheme to hack U.S. tax businesses, steal identities, and defraud both the IRS and other governmental agencies out of at least $8.4 million.

The indictment alleges that beginning in 2019, Amachukwu, along with co-conspirator Kingsley Uchelue Utulu and other operatives based in Nigeria, targeted U.S. tax preparation businesses – including those in New York, Texas, and other states – using spearphishing emails to infiltrate their systems. Once inside, they systematically pilfered the tax and personal identifying information of thousands of customers. This stolen data was then weaponized to file fraudulent tax returns, netting the conspirators at least $2.5 million in illicit refunds.

But the scheme didn’t stop there. Prosecutors say Amachukwu’s crew also exploited the stolen identities to fraudulently apply for and receive approximately $819,000 in loans through the Small Business Administration’s Economic Injury Disaster Loan program – a lifeline intended to support legitimate businesses struggling during the pandemic. The sheer scope of the fraud demonstrates a calculated and brazen disregard for the law, officials stated.

“As alleged, Chukwuemeka Victor Amachukwu took part in a scheme to hack into U.S. tax businesses, trade in the stolen identifying information of victims, and defraud the IRS and other governmental bodies,” Clayton stated. “Amachukwu also allegedly took part in a separate fraud scheme that promised his victims valuable investments that did not in fact exist. This Office and our law enforcement partners stand committed to protecting Americans from criminals operating here and offshore.”

Beyond the tax fraud, Amachukwu is also charged with running a separate investment scam, luring victims with promises of lucrative standby letters of credit that were entirely fictitious. He allegedly pocketed millions of dollars from unsuspecting investors. The FBI, led by Assistant Director in Charge Christopher G. Raia, played a crucial role in securing Amachukwu’s arrest in France and subsequent extradition. “Amachukwu allegedly operated multiple illicit fraud schemes – identity theft, computer intrusions via spearphishing, and false investments – profiting at the costs of others,” Raia said. “If you are attempting to enrich yourself by scamming Americans from behind a keyboard, the FBI with our extensive law enforcement partnerships is willing and able to bring you to the United States to face justice.”

Amachukwu was presented before U.S. Magistrate Judge Robert W. Lehrburger today and is assigned to U.S. District Judge Paul G. Gardephe. He faces one count of conspiracy to commit computer intrusions (5 years max), two counts of conspiracy to commit wire fraud (20 years max each), two counts of wire fraud (20 years max each), and aggravated identity theft (mandatory consecutive 2 years). The case is being prosecuted by the Office of the United States Attorney for the Southern District of New York. Prosecutors emphasized that any sentencing will be determined by the judge, based on federal sentencing guidelines.