US Extradites Nigerian Hacker Over $2.5M IRS Scam

Chukwuemeka Victor Amachukwu, a 39-year-old Nigerian national, has been extradited to the US from France to face charges related to a hacking and fraud campaign that targeted US tax preparation services and a number of government relief programs. 

According to court documents unsealed in the Southern District of New York, Amachukwu stands accused of working with accomplices to steal personal information and file fraudulent tax returns using identities obtained through spearphishing campaigns and the use of malware.

The accused 

Amachukwu, also known as Chukwuemeka Victor Eletuo and So Kwan Leung, was arrested in France and has now been extradited to New York. Authorities have also charged Kingsley Uchelue Utulu, who is named in the indictment as a co-conspirator. 

The charges

A federal grand jury returned a six-count indictment, charging Amachukwu with:

• Conspiracy to commit computer intrusions
• Conspiracy to commit wire fraud
• Wire fraud (two counts)
• Aggravated identity theft

If he’s convicted, he faces a mandatory minimum of two years in prison for identity theft and up to 20 years on each count of wire fraud.

The scheme

Prosecutors say Amachukwu and Utulu launched a number of cyberattacks on US-based tax preparation businesses between 2019 and 2021. They allegedly sent customized spearphishing emails that allowed them to infect computers with malware. 

That malware gave them the ability to extract sensitive data, including names, dates of birth, Social Security Numbers, and tax information. That data was then used to file fraudulent federal and state tax returns, requesting refunds on behalf of unwitting victims. 

The authorities believe that they intended to steal over $8.4 million, but only managed to get $2.5 million. 

The fraud operation allegedly extended beyond the IRS. The prosecutors also claim that Amachukwu and other co-conspirators submitted fake COVID-19 relief loan applications through the Economic Injury Disaster Loan (EIDL) program, eventually obtaining at least $819,000.

What’s next

 “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.”

Amachukwu remains in US custody and will be arraigned in the Southern District of New York.