A 40-year-old Nigerian, Chukwuemeka Victor Amachukwu, has been sentenced to eight years in prison in the United States over his involvement in hacking, identity theft and fraud schemes targeting American businesses and individuals.

Amachukwu, who also used the names Chukwuemeka Victor Eletuo and So Kwan Leung, was sentenced by US District Judge Paul G. Gardephe in the Southern District of New York on Monday, October 19, 2026, according to reports citing the US Attorney’s Office.

He had pleaded guilty to conspiracy to commit computer intrusions and conspiracy to commit wire fraud.

Prosecutors said Amachukwu, alongside co-conspirator Kingsley Uchelue Utulu and other accomplices based in Nigeria, began targeting US tax preparation businesses around 2019. The group reportedly used spear-phishing emails to gain access to the companies’ electronic systems and steal tax records and personal information belonging to approximately 800 customers.

The stolen information was allegedly used to file fraudulent tax returns with the US Internal Revenue Service and state tax authorities. According to the prosecution, the conspirators sought refunds totalling about $8.4 million and successfully obtained at least $2.5 million.

The group also used stolen identities to submit fraudulent applications under the US Small Business Administration’s Economic Injury Disaster Loan programme, obtaining at least an additional $819,000 in illicit payments, prosecutors said.

In a separate investment fraud scheme, Amachukwu allegedly impersonated a wealthy overseas financier and offered victims investments in purportedly valuable standby letters of credit. The investments did not exist, and the scheme generated more than $7 million in fraudulent proceeds for him and his co-conspirators, according to the US authorities.

Beyond the eight-year prison sentence, the court ordered Amachukwu to serve one year of supervised release after imprisonment. He was also directed to pay $3,647,629.39 in restitution and forfeit $10,846,634.39. The FBI assisted in the investigation, while Assistant US Attorney Daniel G. Nessim handled the prosecution.