A Nigerian national, 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. U.S. Attorney for the Southern District of New York Jay Clayton and FBI New York Field Office Assistant Director in Charge Christopher G. Raia announced Amachukwu’s extradition and court appearance before U.S. Magistrate Judge Robert W. Lehrburger.
“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.”
FBI Assistant Director in Charge Christopher G. Raia stated, “Amachukwu allegedly operated multiple illicit fraud schemes – identity theft, computer intrusions via spearphishing, and false investments – profiting at the costs of others. 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, starting around 2019 Amachukwu conspired with Kinglsey Uchelue Utulu and others based in Nigeria to hack into U.S.-based tax preparation businesses through spearphishing emails targeting firms located in states including New York and Texas. The conspirators accessed business systems and stole customer data.
The group used this information to file fraudulent tax returns with both federal (IRS) and state authorities seeking refunds totaling about $8.4 million; they obtained approximately $2.5 million of these refunds successfully.
Additionally, using stolen identities they filed fraudulent claims under the Small Business Administration’s Economic Injury Disaster Loan program resulting in about $819,000 being paid out.
Amachukwu is also accused of a separate investment scam involving non-existent standby letters of credit for which he allegedly collected millions from victims.
He was arrested by French authorities following a request from the United States government prior to his extradition.
Amachukwu faces several charges: one count of conspiracy to commit computer intrusions (maximum five years imprisonment), two counts each of conspiracy to commit wire fraud (maximum twenty years per count) and wire fraud (maximum twenty years per count), plus aggravated identity theft which carries a mandatory consecutive sentence of two years.
Sentencing will be determined by a judge according to statutory guidelines set by Congress.
Jay Clayton recognized contributions from the FBI as well as support provided by the Justice Department’s Office of International Affairs, U.S. Marshals Service, and French National Gendarmerie during arrest procedures.
The case is prosecuted by Assistant U.S. Attorney Daniel G. Nessim within the Complex Frauds and Cybercrime Unit at the Southern District office.
All allegations referenced are accusations only; Amachukwu is presumed innocent unless proven guilty in court.
