Nigerian extradited from France to U.S to face fraud and identity theft offenses



Wednesday, August 6, 2025 - A 39-year-old Nigerian man, Chukwuemeka Victor Amarachukwu has been extradited to the U.S. from France in connection with hacking, fraud, and identity theft offenses. 

Amarachukwu, a.k.a Chukwuemeka Victor Eletuo",  a/k/a “So Kwan Leung,” was extradited on Monday, August 4, 2025, at the request of the United States. 

United States Attorney for the Southern District of New York, Jay Clayton, and Assistant Director in Charge of the New York Field Office of the Federal Bureau of Investigation (“FBI”), Christopher G. Raia, announced this in a statement on Tuesday, August 5. 

Amarachukwu was presented today before U.S. Magistrate Judge Robert W. Lehrburger.  The case is assigned to U.S. District Judge Paul G. Gardephe. 

According to the US Department of Justice, Amarachukwu took part in a scheme to hack into U.S. tax businesses, trade in the stolen information of victims, and defraud the IRS and other governmental bodies. 

“Amarachukwu 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,” U.S. Attorney Jay Clayton, said. 

“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 the Superseding Indictment, public court filings, and statements made in court. 

Beginning in at least in or about 2019, AMACHUKWU, his co-conspirator Kinglsey Uchelue Utulu, and other Nigeria-based conspirators took part in a scheme to hack into U.S-based tax preparation businesses—including several U.S. based businesses located in New York, Texas, and other states—by utilizing spearphishing emails to obtain access to these business’s electronic systems.  Once they had obtained access, the conspirators stole the tax and other identifying information of the business’ customers.

The conspirators obtained the stolen identity information of thousands of individuals and used this information to file fraudulent tax returns with the Internal Revenue Service and state tax authorities.  The conspirators sought fraudulent refunds of at least approximately $8.4 million, of which they successfully obtained at least approximately $2.5 million.

In addition to filing fraudulent tax returns, the conspirators used the stolen identities to file fraudulent claims with the Small Business Administration’s Economic Injury Disaster Loan program.  The conspirators were able to obtain at least an additional approximately $819,000 in fraudulent payouts.

Amarachukwu is also charged with participating in a separate fraud scheme.  In this scheme, the defendant offered victims investments in purportedly valuable standby letters of credit.  However, these letters of credit did not exist, and AMACHUKWU pocketed millions of dollars of his victims’ money.

Amarachukwu was arrested in France at the request of the United States for his involvement in this scheme, and he was thereafter extradited to the U.S. 

 Amarachukwu is charged with one count of conspiracy to commit computer intrusions, which carries a maximum sentence of five years in prison; two counts of conspiracy to commit wire fraud, which carries a maximum sentence of 20 years in prison; two counts of wire fraud, which carries a maximum sentence of 20 years in prison; and aggravated identity theft, which carries a mandatory consecutive sentence of two years in prison. 

 The mandatory minimum and maximum potential sentences in this case are prescribed by Congress and provided here for informational purposes only, as any sentencing of the defendant will be determined by the judge.

Mr. Clayton praised the outstanding investigative work of the FBI, as well as the assistance of the Justice Department’s Office of International Affairs and the U.S. Marshals Service in securing the arrest and extradition from France.  Mr. Clayton further thanked the French National Gendarmerie for their assistance in this case.

The prosecution of this case is being handled by the Office’s Complex Frauds and Cybercrime Unit. Assistant U.S. Attorney Daniel G. Nessim is in charge of the prosecution.

The charges contained in the Superseding Indictment are merely accusations, and the defendant is presumed innocent unless and until proven guilty. 

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