A Nigerian citizen, Chukwuemeka Victor Amachukwu, also known as “Chukwuemeka Victor Eletuo” and “So Kwan Leung,” was extradited from France to the United States to face charges related to hacking, fraud, and identity theft. The announcement was made by Jay Clayton, U.S. Attorney for the Southern District of New York, and Christopher G. Raia, Assistant Director in Charge of the FBI’s New York Field Office. Amachukwu appeared before U.S. Magistrate Judge Robert W. Lehrburger and the case is assigned to U.S. District Judge Paul G. Gardephe.
“As alleged, Chukwuemeka Victor Amachukwu took part in a scheme to hack into U.S. tax businesses, trade in the stolen identifying information of victims, and defraud the IRS and other governmental bodies,” said U.S. Attorney Jay Clayton. “Amachukwu also allegedly took part in a separate fraud scheme that promised his victims valuable investments that did not in fact exist. This Office and our law enforcement partners stand committed to protecting Americans from criminals operating here and offshore.”
“Amachukwu allegedly operated multiple illicit fraud schemes – identity theft, computer intrusions via spearphishing, and false investments – profiting at the costs of others,” said FBI Assistant Director in Charge Christopher G. Raia. “If you are attempting to enrich yourself by scamming Americans from behind a keyboard, the FBI with our extensive law enforcement partnerships is willing and able to bring you to the United States to face justice.”
According to court documents and statements made in court, beginning around 2019 Amachukwu, along with co-conspirator Kinglsey Uchelue Utulu and others based in Nigeria, engaged in a scheme targeting tax preparation businesses across several states including New York and Texas through spearphishing emails that compromised business systems.
The group obtained personal information belonging to thousands of individuals from these businesses’ records. Using this data, they filed fraudulent tax returns with federal and state authorities seeking refunds totaling approximately $8.4 million; they successfully received about $2.5 million.
Additionally, conspirators used stolen identities to file fraudulent claims under the Small Business Administration’s Economic Injury Disaster Loan program, obtaining roughly $819,000 through this method.
Amachukwu is also accused of running a separate investment fraud scheme involving nonexistent standby letters of credit which resulted in millions of dollars lost by victims.
He was arrested in France at the request of U.S. authorities for his involvement in these activities before being extradited.
Amachukwu faces one count of conspiracy to commit computer intrusions (maximum five years imprisonment), two counts each of conspiracy to commit wire fraud and wire fraud (each carrying up to 20 years), as well as aggravated identity theft (mandatory consecutive two-year sentence). Sentencing will be determined by a judge; all charges remain allegations until proven otherwise.
Jay Clayton commended investigative efforts by the FBI along with support from the Justice Department’s Office of International Affairs and the U.S. Marshals Service during arrest and extradition proceedings from France; he also thanked French law enforcement for their cooperation.
The prosecution is led by Assistant U.S. Attorney Daniel G. Nessim from the Complex Frauds and Cybercrime Unit.
The charges contained in the Superseding Indictment are merely accusations; Amachukwu is presumed innocent unless proven guilty.
