Jay Clayton, U.S. Attorney for the Southern District of New York | Department of Justice
A Nigerian man, Chukwuemeka Victor Amachukwu, also known as “Chukwuemeka Victor Eletuo” and “So Kwan Leung,” has been 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 following his extradition. 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 during proceedings, beginning around 2019 Amachukwu worked with Kinglsey Uchelue Utulu and other conspirators based in Nigeria on a plan targeting tax preparation businesses across several states including New York and Texas through spearphishing emails designed to gain access to electronic systems.
Once inside these systems, they stole personal information belonging to thousands of customers of these businesses. The group then used this data to file fraudulent tax returns with both federal and state authorities seeking refunds totaling about $8.4 million; approximately $2.5 million was successfully obtained.
The conspiracy also included filing fraudulent claims with the Small Business Administration’s Economic Injury Disaster Loan program using stolen identities, resulting in at least $819,000 being paid out.
In addition to these activities, Amachukwu is accused of running a separate investment fraud scheme involving nonexistent standby letters of credit through which he allegedly obtained millions from victims.
Amachukwu was arrested in France at the request of U.S authorities before being extradited.
He faces one count of conspiracy to commit computer intrusions (maximum five years), 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 sentence of two years). Sentencing will be determined by a judge if there is a conviction; all charges are allegations unless proven otherwise.
Jay Clayton commended the work done by the FBI along with support from the Justice Department’s Office of International Affairs, U.S Marshals Service, and French National Gendarmerie for their roles in securing Amachukwu’s arrest and extradition.
The prosecution is led by Assistant U.S Attorney Daniel G. Nessim from the Complex Frauds and Cybercrime Unit.
The indictment contains only accusations; Amachukwu is presumed innocent until proven guilty.
