Chukwuemeka Victor Amachukwu, a Nigerian national, has been sentenced to eight years in prison by U.S. District Judge Paul G. Gardephe for his involvement in a series of hacking, fraud, and identity theft schemes targeting American businesses. The ruling was announced by U.S. Attorney for the Southern District of New York, Jamie McDonald, on October 19, 2026.

Amachukwu, who also goes by the aliases "Chukwuemeka Victor Eletuo" and "So Kwan Leung," was extradited from France to the United States in 2025 after pleading guilty to conspiracy charges related to computer intrusions and wire fraud. According to court documents, his criminal activities date back to at least 2019, during which he collaborated with co-conspirator Kingsley Uchelue Utulu and other accomplices based in Nigeria.

The conspirators executed a sophisticated scheme that involved hacking into U.S.-based tax preparation firms. They employed spearphishing emails to gain unauthorized access to the electronic systems of these businesses. Once inside, they stole sensitive tax and personal information from approximately 800 customers, which they then exploited to file fraudulent tax returns with the Internal Revenue Service (IRS) and various state tax authorities.

The fraudulent activities resulted in attempts to claim refunds totaling around $8.4 million, with the group successfully receiving approximately $2.5 million. Additionally, they used the stolen identities to submit fraudulent claims under the Small Business Administration's Economic Injury Disaster Loan program, securing an extra $819,000 in illicit funds.

In another fraudulent venture, Amachukwu deceived U.S. victims by offering investments in non-existent standby letters of credit, impersonating a wealthy financier to gain their trust. This scheme alone netted Amachukwu and his associates over $7 million in fraudulent proceeds.

As part of his sentencing, Amachukwu was also ordered to pay restitution amounting to $3,647,629.39 and to forfeit $10,846,634.39. Following his prison term, he will be subject to one year of supervised release.

U.S. Attorney Jamie McDonald emphasized the severity of Amachukwu's actions, stating, "Amachukwu believed he was operating safely offshore when he targeted his victims, but he has now been held to account and now faces a serious sentence for his crimes." He commended the Federal Bureau of Investigation for their diligent work in bringing Amachukwu to justice, highlighting the significant harm inflicted on the victims and the broader public due to these fraudulent schemes.

The case was prosecuted by Assistant U.S. Attorney Daniel G. Nessim, under the Office's Complex Frauds and Cybercrime Unit, which continues to tackle sophisticated cybercrimes affecting American citizens.