40-Year-Old Nigerian Gets 8 Years in US Prison for $16M Fraud

A 40-year-old Nigerian national, Chukwuemeka Victor Amachukwu, also known as “Chukwuemeka Victor Eletuo” and “So Kwan Leung,” has been sentenced to eight years in prison by a United States court for his role in complex cybercrime, wire fraud, and identity theft schemes.

The sentence was handed down by U.S. District Judge Paul G. Gardephe in the Southern District of New York following Amachukwu’s guilty plea to conspiracy to commit computer intrusions and conspiracy to commit wire fraud.

Announcing the judgment, United States Attorney Jamie McDonald emphasized that foreign-based cybercriminals targeting American businesses and individuals will be brought to justice regardless of where they operate.

According to court filings and public records, Amachukwu and his Nigeria-based co-conspirators, including Kingsley Uchelue Utulu, initiated a sophisticated hacking campaign targeting U.S. tax preparation firms across New York, Texas, and other states. Using spearphishing emails to breach corporate networks, the group stole the tax and personal identifying information of over 800 customers.

The stolen identities were subsequently used to file fraudulent tax returns with the Internal Revenue Service (IRS) and state tax authorities, attempting to claim at least $8.4 million in fraudulent refunds and successfully acquiring approximately $2.5 million.

The syndicate also exploited the U.S. Small Business Administration’s Economic Injury Disaster Loan (EIDL) program using stolen identities, securing an additional $819,000 in fraudulent payouts.

Furthermore, Amachukwu orchestrated a separate investment fraud scheme where he impersonated a wealthy overseas financier to sell fake standby letters of credit to U.S. victims, illegally pocketing over $7 million.

In addition to his eight-year prison term, Amachukwu was sentenced to one year of supervised release and ordered to pay $3,647,629.39 in restitution along with $10,846,634.39 in financial forfeiture.