Nigerian Man Sentenced to 46 Months in U.S. Prison for $4.9 Million Tax Fraud Scheme

A United States District Court has sentenced Imafedia Adevokhai, a 47-year-old Nigerian national residing in Alpharetta, Georgia, to 46 months in federal prison for his role in a stolen identity tax refund fraud that cost the U.S. government millions of dollars.

The sentence was handed down on April 2, 2025, by U.S. District Judge Robert W. Schroeder III, following Adevokhai’s guilty plea to money laundering in February 2023. The fraud scheme, which spanned several years, involved the filing of fraudulent tax returns using stolen personal identifying information of American citizens.

According to a statement issued by Acting U.S. Attorney for the Eastern District of Texas, Abe McGlothin Jr., the case involved Adevokhai and two other Nigerian nationals based in the United States: Michael Martin, 52, of Texarkana, Texas, and Osazuwa Peter Okunoghae, 46, of Houston, Texas. All three have been convicted in connection with the multi-year conspiracy.

The court was informed that Adevokhai was chiefly responsible for the preparation and filing of the fraudulent tax returns. Martin and Okunoghae played key roles in laundering the proceeds of the fraud, transferring the funds through U.S. financial institutions and ultimately moving them to accounts outside the country.

The total amount claimed through the fraudulent tax filings reached $4,945,886. Of that amount, the U.S. Department of the Treasury, through the Internal Revenue Service (IRS), suffered an actual financial loss of at least $390,220.40.

As part of his sentencing, Adevokhai was ordered to pay restitution in the amount of $90,380.60 and a forfeiture of $3,500. Authorities say that beyond preparing false tax documents, Adevokhai coordinated with others to ensure the illegal proceeds were laundered and transferred internationally.

His co-conspirators were also prosecuted and sentenced prior to Adevokhai’s court appearance. Michael Martin pleaded guilty to conspiracy on February 14, 2023, and was sentenced to 18 months in federal prison on November 21, 2023. He was ordered to pay restitution of $90,380.60 and forfeit $121,623.41.

Osazuwa Okunoghae, who entered a guilty plea to money laundering conspiracy on November 12, 2019, received a 78-month federal prison sentence on January 13, 2022. He was ordered to pay $451,117.63 in restitution and an equal amount in forfeiture.

U.S. prosecutors emphasized the broader implications of this type of financial crime, particularly the impact on both individual victims and the federal tax system. In the official statement, Acting U.S. Attorney McGlothin highlighted the government’s commitment to addressing identity theft and tax fraud.

He stated that schemes like the one involving Adevokhai and his co-defendants harm more than just the government. They also affect individuals whose identities are stolen, American taxpayers who shoulder the financial burden of fraudulent refunds, and financial institutions exploited to facilitate illegal transfers.

The investigation and prosecution of the case involved cooperation between federal law enforcement and the U.S. Department of Treasury’s Internal Revenue Service. Authorities used financial tracking tools to trace the stolen funds and build the case against those involved.

The case is one of several recent efforts by the U.S. Department of Justice to target international fraud networks operating within and outside the United States. Officials said continued enforcement is necessary to deter would-be offenders from engaging in similar crimes, particularly those involving digital and cross-border elements.

Prosecutors also reiterated the importance of protecting sensitive personal information, especially as tax filing systems increasingly move online. The IRS continues to encourage taxpayers to take steps to safeguard their data and report suspicious activities related to tax filings.

Adevokhai is currently in federal custody and will serve his sentence in a U.S. Bureau of Prisons facility. Following the completion of his prison term, he may face immigration consequences due to his non-citizen status.