Two Nigerian Men Face Charges in Massive $100 Million IRS Identity Fraud Scheme
Two Nigerian men have been formally charged in the United States with a series of serious crimes, including conspiracy to commit mail and wire fraud, money laundering, and aggravated identity theft. These charges stem from an elaborate scheme designed to defraud the Internal Revenue Service (IRS) by exploiting stolen personal identities.
Indictments Unsealed in Federal Courts
The Department of Justice announced on Wednesday, April 15, 2026, that indictments were unsealed in the Northern District of Georgia and the Western District of Texas. The charges highlight a sophisticated operation that targeted the US tax system.
Details of the Alleged Fraudulent Scheme
According to the indictment, Akinade Adedeji Raheem, 43, of Atlanta, Georgia, and Abayomi Quadri Eletu, 42, who has ties to both the United Kingdom and Nigeria, conspired with others to file fraudulent tax refund claims. They allegedly used stolen identities of accountants and taxpayers to carry out their plan.
Over the course of their operation, which spanned from 2018 to 2023, the co-conspirators are accused of filing more than 300 false tax returns. These returns claimed fraudulent refunds exceeding $100 million from the IRS.
Methods Used to Obtain and Misuse Identities
The defendants and their associates allegedly obtained sensitive identifying information, including names, addresses, and Social Security numbers, by creating online accounts with the IRS. They then requested private taxpayer data under false pretenses.
As part of their scheme, they changed the addresses of legitimate taxpayers to locations controlled by the co-conspirators. This manipulation ensured that IRS correspondence, including verification letters, was directed to them instead of the actual taxpayers. They also submitted change of address requests to the U.S. Postal Service to forward mail to their controlled addresses.
Execution of the Fraud and Money Laundering
Using the stolen personal information, Eletu, Raheem, and their co-conspirators electronically filed tax returns claiming fraudulent refunds. They directed the IRS to split these refunds among multiple prepaid debit cards. When the IRS sent verification letters, the co-conspirators pretended to be the taxpayers, fraudulently verifying identities to release the refunds.
Eletu allegedly instructed Raheem and others to acquire prepaid debit cards to receive the anticipated fraudulent tax refunds. Once the funds were deposited, they laundered the money by purchasing money orders from U.S. Postal Offices and local stores in amounts designed to avoid reporting thresholds. These money orders were then used to buy used cars from auction sites, some of which were shipped to Nigeria, as well as designer clothing and other luxury items.
Arrests and Specific Charges
Eletu was arrested in the UK at the request of the United States. Both defendants are charged with one count of conspiracy to commit wire and mail fraud and one count of conspiracy to commit money laundering.
Eletu faces additional charges, including five counts of mail fraud, three counts of wire fraud, seven counts of access device fraud, and 21 counts of aggravated identity theft. Raheem is also charged with 14 counts of access device fraud and 14 counts of aggravated identity theft.
Potential Penalties and Legal Proceedings
The defendants face severe maximum penalties if convicted: up to 20 years in prison for conspiracy to commit mail and wire fraud, 20 years for money laundering, and 10 years for access device fraud. Additionally, they face a mandatory two-year sentence for each count of aggravated identity theft.
Investigation and Prosecution Teams
Assistant Attorney General A. Tysen Duva of the Justice Department’s Criminal Division and U.S. Attorney Theodore S. Hertzberg for the Northern District of Georgia announced the charges. The case is being investigated by IRS Criminal Investigation and the Treasury Inspector General for Tax Administration.
The Justice Department’s Office of International Affairs provided significant assistance, and the United States has expressed gratitude to the United Kingdom for its valuable support in the investigation. Senior Litigation Counsel Michael C. Boteler and Trial Attorney Michael Jones of the Criminal Division’s Tax Section, along with Assistant U.S. Attorney Brian Pearce for the Northern District of Georgia, are prosecuting the cases. The United States Attorney’s Office for the Western District of Texas has also provided substantial assistance to the investigation.
