A federal court has sentenced **Chukwuemeka Victor Amachukwu**, also known as **Chukwuemeka Victor Eletuo** and **So Kwan Leung**, to eight years in prison for conspiracy to commit computer intrusions and wire fraud. The 40-year-old Nigerian national was extradited from France in August 2025 following his involvement in a series of cybercrimes that defrauded U.S. taxpayers and businesses. ### Offshore Operations, Onshore Accountability **U.S. Attorney Jamie McDonald** emphasized the global reach of justice, stating, "Chukwuemeka 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." The statement highlighted the significant harm inflicted on victims and the public by these sophisticated schemes. ### Anatomy of the Fraud Court documents reveal that Amachukwu and his co-conspirators stole over $3 million. This was achieved by filing fraudulent tax and loan applications with the **Internal Revenue Service (IRS)** and various state tax authorities, leveraging stolen personal data from their victims. Between 2019 and 2021, Amachukwu, alongside co-defendant **Kingsley Uchelue Utulu** and other Nigerian accomplices, launched spearphishing attacks against tax preparation businesses across New York, Texas, and other U.S. states. These attacks granted unauthorized access to target computers, compromising the tax and personally identifiable information (PII) of at least 800 customers. ### Millions Stolen, Millions Forfeited The illicit gains included approximately $2.5 million in fraudulent tax refunds, stemming from $8.4 million in attempted refunds. An additional $819,000 was obtained through fraudulent loan applications via the **Small Business Administration's Economic Injury Disaster Loan program**. Beyond tax fraud, Amachukwu was implicated in a fake investment scheme. This elaborate scam promised U.S. victims lucrative investments in non-existent standby letters of credit, ultimately stealing over $7 million from multiple individuals. In addition to the prison sentence, Amachukwu faces one year of supervised release. He has also been ordered to pay $3.6 million in restitution and forfeit nearly $11 million, underscoring the severe financial consequences for cybercriminals.