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

> Chukwuemeka Victor Amachukwu received an eight-year prison sentence for hacking, identity theft, and wire fraud schemes that targeted U.S. businesses and individuals.

By PrimaryBrief newsroom · Published 2026-10-20T14:51:15.020283Z
Canonical: https://primarybrief.com/article/nigerian-national-sentenced-to-eight-years-for-multi-million-dollar-fraud-in-us-91dee275

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].

## Evidence cited
1. Hacker gets 8 years for stealing $3.3 million from taxpayers (www.bleepingcomputer.com) — https://www.bleepingcomputer.com/news/security/hacker-gets-8-years-for-stealing-33-million-from-taxpayers/
2. U.S. Court Jails Nigerian Hacker Chukwuemeka Amachukwu For Eight Years Over $15M Fraud (gazettengr.com) — https://gazettengr.com/2026/10/20/us-court-jails-nigerian-hacker-chukwuemeka-amachukwu-for-eight-years-over-15m-fraud/
3. Nigerian National Extradited to US for Tax Biz Spearphishing Attacks (bleepingcomputer.com) — https://www.bleepingcomputer.com/news/security/nigerian-national-extradited-to-us-for-tax-biz-spearphishing-attacks/
4. Nigerian National Extradited From France To Face Hacking, Fraud, And Identity Theft Charges (justice.gov) — https://www.justice.gov/usao-sdny/pr/nigerian-national-extradited-france-face-hacking-fraud-and-identity-theft-charges
5. Nigerian hacker extradited to US, faces charges of fraud and identity theft (africanews.com) — https://www.africanews.com/2026/04/02/nigerian-hacker-extradited-to-us-faces-charges-of-fraud-and-identity-theft/
6. Nigerian Man Extradited to US to Face Hacking, Fraud and Identity Theft Charges (infosecurity-magazine.com) — https://www.infosecurity-magazine.com/news/nigerian-man-extradited-us-face/
7. Nigerian national extradited to US for alleged $8.4M tax fraud, $819K in SBA loan fraud (cyberscoop.com) — https://cyberscoop.com/sba-eidl-fraud-nigeria-extradition/
8. Nigerian National Sentenced To Eight Years In Prison For Multiple Fraud, Hacking, And Identity Theft Offenses (justice.gov) — https://www.justice.gov/usao-sdny/pr/nigerian-national-sentenced-eight-years-prison-multiple-fraud-hacking-and-identity-theft
9. Nigerian Man Gets 8 Years Imprisonment In US Over Multi-Million Dollar Fraud, Hacking (saharareporters.com) — https://saharareporters.com/2026/10/20/nigerian-man-gets-8-years-imprisonment-us-over-multi-million-dollar-fraud-hacking
10. Nigerian jailed eight years in US for $15m fraud (punchng.com) — https://punchng.com/nigerian-jailed-eight-years-in-us-for-15m-fraud/
11. Nigerian jailed eight years in US for $15m fraud (headtopics.com) — https://headtopics.com/us/nigerian-jailed-eight-years-in-us-for-15m-fraud-52219973
12. Nigerian Hacker Extradited to US for Multi-Million Dollar Scam (hackread.com) — https://hackread.com/nigerian-hacker-extradited-us-multi-million-dollar-scam/
13. Nigerian Man Jailed For 8 Years In US For Cybercrime, Wire Fraud, Identity Theft (asabametro.com) — https://asabametro.com/2026/10/20/nigerian-man-jailed-for-8-years-in-us-for-cybercrime-wire-fraud-identity-teft/
14. Nigerian man jailed eight years in US for multi-million dollar cyber fraud (thecable.ng) — https://www.thecable.ng/nigerian-man-jailed-eight-years-in-us-for-multi-million-dollar-cyber-fraud
15. Nigerian jailed 8 years in US for multi-million dollar fraud (thewhistler.ng) — https://thewhistler.ng/nigerian-jailed-8-years-in-us-for-multi-million-dollar-fraud/
16. Nigerian Man Gets 8 Years For Hacking NYC Tax Firms & Stealing Millions In Fraudulent Refunds, Feds Say (hoodline.com) — https://hoodline.com/2026/10/nigerian-man-gets-8-years-for-hacking-nyc-tax-firms-stealing-millions-in-fraudulent-refunds-feds-say/
17. US jails Nigerian for hacking, identity theft, fraud (guardian.ng) — https://guardian.ng/news/us-jails-nigerian-for-hacking-identity-theft-fraud/
18. US Extradites Nigerian Hacker Over $2.5M IRS Scam (bitdefender.com) — https://www.bitdefender.com/blog/labs/us-extradites-nigerian-hacker-over-25m-irs-scam/
19. Nigerian national extradited to US for alleged $8.4M tax fraud, $819K in SBA loan fraud (therecord.media) — https://therecord.media/nigerian-national-extradited-us-8-4-million-tax-fraud-sba-loan-fraud
20. Instagram (instagram.com) — https://instagram.com/p/C-X-wE-sE-K/
21. Nigerian national extradited to US for alleged $8.4M tax fraud, $819K in SBA loan fraud (therecord.media) — https://therecord.media/nigerian-national-extradited-us-8m-tax-fraud-800k-sba-loan-fraud
22. Nigerian National Sentenced To Eight Years In Prison For Multiple Fraud, Hacking, And Identity Theft Offenses (justice.gov) — https://www.justice.gov/usao-sdny/press-release/file/1683931/download
23. Nigerian National Sentenced To Eight Years In Prison For Multiple Fraud, Hacking, And Identity Theft Offenses (justice.gov) — https://www.justice.gov/usao-sdny/pr/nigerian-national-sentenced-eight-years-prison-multiple-fraud-hacking-and-identity-theft-0