A Nigerian national, Chukwuemeka Victor Amachukwu, has been extradited to the United States from France to face charges related to computer hacking, identity theft, and wire fraud schemes that allegedly defrauded U.S. tax authorities and victims out of millions of dollars.
The U.S. Attorney for the Southern District of New York, Jay Clayton, and the FBI’s Assistant Director in Charge, Christopher G. Raia, confirmed the extradition in a statement on Tuesday.
Amachukwu, who also goes by the aliases “Chukwuemeka Victor Eletuo” and “So Kwan Leung,” appeared before Magistrate Judge Robert W. Lehrburger shortly after his arrival. His case is assigned to U.S. District Judge Paul G. Gardephe.
Allegations of hacking U.S. tax firms
According to court documents and statements, Amachukwu and his accomplices, many of whom are believed to be based in Nigeria, allegedly launched a hacking campaign targeting tax preparation businesses in the United States starting as far back as 2019.
- By using spearphishing emails, the group reportedly gained unauthorized access to the electronic systems of these firms, stealing sensitive tax and identity information of thousands of customers.
- The stolen data was then used to file fraudulent tax returns with both the Internal Revenue Service (IRS) and various state tax agencies.
- Prosecutors say the conspirators sought to obtain over $8.4 million in fraudulent tax refunds, of which they successfully claimed at least $2.5 million.
Exploiting COVID-era relief funds
Beyond tax fraud, Amachukwu and his group allegedly submitted false claims under the U.S. Small Business Administration’s Economic Injury Disaster Loan (EIDL) program—a COVID-era relief fund.
Using the stolen identities, they reportedly secured approximately $819,000 in fraudulent EIDL payouts.
In a separate scheme, Amachukwu is accused of duping victims into investing in non-existent standby letters of credit, a type of financial instrument.
Authorities say he promised high-value returns but instead diverted the victims’ funds for personal gain, raking in millions of dollars in the process.
International cooperation leads to arrest
Amachukwu was apprehended in France at the request of U.S. authorities and extradited after coordinated efforts between the FBI, the U.S. Marshals Service, the Justice Department’s Office of International Affairs, and French law enforcement.
“If you are attempting to enrich yourself by scamming Americans from behind a keyboard, the FBI is willing and able to bring you to the United States to face justice,” said FBI official Christopher Raia.
Amachukwu, 39, is charged with:
- One count of conspiracy to commit computer intrusions (maximum of 5 years),
- Two counts of conspiracy to commit wire fraud (up to 20 years each),
- Two counts of wire fraud (up to 20 years each),
- One count of aggravated identity theft, which carries a mandatory consecutive sentence of two years.
The case is being prosecuted by the Complex Frauds and Cybercrime Unit of the U.S. Attorney’s Office, led by Assistant U.S. Attorney Daniel G. Nessim.
Authorities emphasized that the charges remain allegations, and Amachukwu is presumed innocent until proven guilty in court.
