A Nigerian national who took part in hacking, fraud and identity theft schemes targeting U.S. businesses and taxpayers has been sentenced to eight years in prison in New York. Chukwuemeka Victor Amachukwu, 40, also known as Chukwuemeka Victor Eletuo and So Kwan Leung, was sentenced by U.S. District Judge Paul G. Gardephe after previously pleading guilty to conspiracy to commit computer intrusions and conspiracy to commit wire fraud, U.S. Attorney for the Southern District of New York Jamie McDonald announced.

Source: U.S. Department of Justice, Southern District of New York

BleepingComputer, reporting independently on the same sentencing, confirmed the eight-year term, the guilty pleas and the scheme's figures, and noted that Amachukwu was extradited from France to the United States in August 2025.

Source: BleepingComputer

Spearphishing tax firms in New York, Texas and other states

According to the superseding indictments, court filings and statements made in court cited by the Justice Department, beginning in at least 2019 Amachukwu, his co-conspirator Kingsley Uchelue Utulu and other Nigeria-based conspirators used spearphishing emails to gain access to the electronic systems of U.S.-based tax preparation businesses located in New York, Texas and other states. Once inside, they stole the tax and other identifying information of at least approximately 800 of the businesses' customers, and obtained the stolen identity information of thousands of individuals in total.

8 yearsfederal prison sentence
$8.4 millionfraudulent tax refunds sought; at least $2.5 million obtained
$819,000fraudulent SBA disaster-loan payouts obtained
$10,846,634.39forfeiture ordered; restitution of $3,647,629.39 also ordered

Fake tax returns, disaster loans and a $7 million investment pitch

The conspirators used the stolen identities to file fraudulent tax returns with the Internal Revenue Service and state tax authorities, seeking at least approximately $8.4 million in refunds and successfully obtaining at least approximately $2.5 million, the department said. They also used the stolen identities to file fraudulent claims with the Small Business Administration's Economic Injury Disaster Loan program, obtaining at least an additional approximately $819,000. Separately, Amachukwu offered U.S. victims investments in purportedly valuable standby letters of credit, impersonating a wealthy overseas financier; the investments did not exist, and he and his co-conspirators pocketed more than $7 million in fraudulent proceeds, according to the department.

"Amachukwu believed he was operating safely offshore when he targeted his victims, but he has now been held to account," said U.S. Attorney McDonald. In addition to the prison term, Amachukwu was sentenced to one year of supervised release and ordered to pay restitution of $3,647,629.39 and forfeiture of $10,846,634.39. McDonald thanked the FBI for its work; the case was handled by the office's Complex Frauds and Cybercrime Unit, with Assistant U.S. Attorney Daniel G. Nessim in charge of the prosecution.