Nigerian National Sentenced to Eight Years for Multi-Million Dollar Fraud in US

Chukwuemeka Victor Amachukwu, a 40-year-old Nigerian national, was sentenced to eight years in prison on October 19, 2026, by U.S. District Judge Paul G. Gardephe in the Southern District of New York[2][9][10]. He was ordered to pay $3,647,629.39 in restitution and forfeit $10,846,634.39 for his role in multiple fraud schemes that sought over $15 million[2][11].

These fraud schemes targeted U.S. businesses and individuals, compromising sensitive data and exploiting government relief programs[1][4]. The sentencing demonstrates law enforcement's commitment to prosecuting cybercriminals operating from overseas who aim to defraud Americans[4][8].

What the Records Show

Amachukwu, known by aliases including Chukwuemeka Victor Eletuo and So Kwan Leung, participated in multiple fraud schemes beginning around 2019[2][4][9]. Working with co-conspirator Kingsley Uchelue Utulu and other Nigeria-based individuals, Amachukwu orchestrated spearphishing attacks against U.S. tax preparation businesses in states like New York and Texas[2][4][8]. These attacks allowed them to steal tax and identifying information from at least 800 customers[8][13]. Some reports indicate thousands of individuals had their data compromised[2][6]. The conspirators used this stolen information to file fraudulent tax returns with the IRS and state authorities, seeking approximately $8.4 million in refunds and successfully obtaining at least $2.5 million[1][2][6].

The fraud extended to the U.S. Small Business Administration's (SBA) Economic Injury Disaster Loan (EIDL) program[1][12][13]. Using stolen identities, Amachukwu and his co-conspirators secured at least an additional $819,000 through fraudulent claims[1][12]. The total successfully obtained from the tax refund and EIDL schemes reached approximately $3.3 million[1]. Amachukwu also ran a separate investment fraud, impersonating a wealthy overseas financier to promise non-existent investments to U.S. victims, illegally obtaining over $7 million[13][16]. Overall, his schemes involved more than $15 million in sought funds and millions successfully obtained[2][10].

The Path to Sentencing

Amachukwu was extradited from France to the United States on August 4, 2025, facing charges of hacking, fraud, and identity theft[3][4][5]. He appeared before a U.S. Magistrate Judge on August 5, 2025[4]. Amachukwu pleaded guilty to conspiracy to commit computer intrusions and conspiracy to commit wire fraud[2][9]. U.S. Attorney Jamie McDonald stated, “Amachukwu believed he was operating safely offshore when he targeted his victims, but he has now been held to account”[8]. McDonald also noted the “significant harm” caused to victims and the public[8].

What We Could Not Confirm

We could not confirm any public statements or positions from Chukwuemeka Victor Amachukwu or his legal representation regarding the sentencing or the charges[16].