Two Nigerian nationals have been charged in the United States over an alleged large-scale tax fraud scheme that prosecutors say sought to obtain more than $100 million using stolen identities of taxpayers and accountants.
The charges were announced following indictments unsealed in the Northern District of Georgia and the Western District of Texas. The defendants, identified as Akinade Adedeji Raheem, 43, based in Georgia, and Abayomi Quadri Eletu, 42, who is said to reside in both the United Kingdom and Nigeria, face multiple criminal counts tied to fraud, identity theft, and money laundering.
U.S. Attorney Theodore S. Hertzberg said the case involves a sophisticated operation that targeted the Internal Revenue Service over several years. Prosecutors allege the two men worked together and with other collaborators to file fraudulent tax returns using stolen personal information.
According to court documents, the scheme ran from about 2018 through 2023. Investigators claim the group obtained sensitive identifying information, including names, addresses, and Social Security numbers of both taxpayers and tax professionals.
Authorities said the suspects created fraudulent online IRS accounts to gain access to victim data and manipulate official records. One tactic involved changing taxpayers’ addresses to locations controlled by the conspirators, allowing them to intercept IRS correspondence.
Prosecutors also allege the group submitted change-of-address requests to the U.S. Postal Service to further redirect victims’ mail. This enabled them to receive verification letters and other sensitive communications without alerting the legitimate taxpayers.
Using the stolen identities, the defendants and their associates allegedly filed more than 300 false tax returns. These filings collectively sought over $100 million in refunds from the IRS.
To avoid detection, the conspirators are accused of splitting refund payments across multiple prepaid debit cards. When the IRS issued verification requests, they allegedly impersonated the victims to confirm identities and keep the scheme active.
Court filings state that Eletu played a directing role, allegedly instructing Raheem and others to acquire prepaid debit cards intended to receive fraudulent refunds.
Once funds were obtained, the proceeds were allegedly laundered through financial transactions designed to evade reporting requirements. Investigators say the group purchased money orders in smaller amounts to avoid triggering scrutiny from financial institutions.
Authorities further allege that the illicit funds were used to purchase goods, including used vehicles bought through auction platforms. Some of these vehicles were reportedly shipped to Nigeria. Other purchases included designer clothing and consumer items.
Raheem and Eletu have each been charged with one count of conspiracy to commit mail and wire 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, according to the indictments.
If convicted, both men face significant prison sentences. The conspiracy to commit mail and wire fraud charge carries a potential sentence of up to 20 years, as does the money laundering charge. Access device fraud can result in up to 10 years in prison, while aggravated identity theft carries a mandatory consecutive two-year sentence.
U.S. authorities emphasized that the charges are allegations and that both defendants are presumed innocent unless proven guilty in court.
The investigation is being led by IRS Criminal Investigation and the Treasury Inspector General for Tax Administration. The case also involves coordination with the U.S. Department of Justice’s Office of International Affairs and cooperation from authorities in the United Kingdom.
Prosecutors from the Northern District of Georgia, the Western District of Texas, and the Justice Department’s Tax Division are handling the case.
