Three men, including two Nigerian nationals and a Texan, have been sentenced to prison for their involvement in a multi-million dollar tax refund fraud operation. The scheme, which exploited stolen identities and laundered funds through both U.S. and foreign financial institutions, caused significant losses to the U.S. Treasury and Internal Revenue Service (IRS).
The three men, Imafedia Adevokhai, 47, and Osazuwa Peter Okunoghae, 46, both Nigerian nationals, and Michael Martin, 52, a resident of Texarkana, Texas, were convicted for their roles in a sophisticated Stolen Identity Refund Fraud (SIRF) operation. The scheme ran for several years, utilizing personal information stolen from dozens of victims to file fraudulent tax returns. The fraudulent filings resulted in an estimated $5 million in false claims, leading to a confirmed loss of over $390,000 to the U.S. government.
The sentences were announced by Acting U.S. Attorney Abe McGlothin, Jr., who expressed the U.S. Department of Justice’s firm commitment to prosecuting individuals involved in such fraudulent schemes.
Imafedia Adevokhai, who was primarily responsible for preparing and submitting the fraudulent tax returns, was sentenced to 46 months in federal prison. He was also ordered to pay $90,380.60 in restitution and $3,500 in forfeiture. Adevokhai, who pleaded guilty to money laundering in February 2023, was sentenced by U.S. District Judge Robert W. Schroeder, III on April 2, 2025.
Osazuwa Peter Okunoghae, the second Nigerian national in the scheme, received the longest sentence of the group — 78 months in federal prison. Okunoghae, who had pleaded guilty to the conspiracy in 2019, was sentenced on January 13, 2022. Additionally, he was ordered to pay $451,117.63 in restitution and forfeiture.
Michael Martin, a Texan and the only American among the convicted, was sentenced to 18 months in prison for his involvement in the conspiracy. He had pleaded guilty in February 2023 and was sentenced on November 21, 2023. Martin was also ordered to pay $90,380.60 in restitution and $121,623.41 in forfeiture.
According to court records, the fraud scheme involved a network of financial transactions that spanned several years, with stolen personal identifying information used to file fraudulent tax returns. The trio filed these fraudulent returns on behalf of dozens of unsuspecting victims, inflating the amount owed to the IRS. Once the refunds were issued, they were funneled through a series of U.S. and foreign bank accounts to launder the proceeds.
Adevokhai, who handled the preparation and submission of the fraudulent tax returns, worked alongside Okunoghae and Martin, who focused on laundering the money. The three men transferred the funds through various accounts to conceal the illegal origins of the money.
The investigation, led by the IRS Criminal Investigation (IRS-CI), uncovered this complex network. Special Agent Christopher J. Altemus Jr., who heads the IRS-CI Dallas Field Office, stated that the case demonstrated the strength of the agency’s investigative efforts. “Their sentences should be a warning to anyone who would try to defraud the U.S. Government or prey on law-abiding taxpayers,” Altemus said.
This case is part of a larger pattern of Stolen Identity Refund Fraud (SIRF) schemes that have targeted the U.S. tax system. The IRS has identified SIRF as a serious threat to the integrity of the U.S. tax system, with such schemes draining billions of dollars from public coffers. The fraud typically involves the filing of false tax returns using stolen identities, leading to significant financial losses for the government and taxpayers.
Assistant U.S. Attorneys Nathaniel C. Kummerfeld and Sean Taylor, who prosecuted the case, emphasized that the conviction and sentencing of the three men send a strong message to others considering similar fraudulent activities. The U.S. government is committed to investigating and prosecuting individuals who seek to exploit the tax system through fraudulent schemes.
The case also highlights the growing trend of transnational fraud operations. According to court records, the 2019 indictment tied the three men to a broader network of criminals operating in both the U.S. and Nigeria. This indicates the global reach of identity theft and fraud schemes, which increasingly involve actors from multiple countries working together to exploit vulnerable systems.
The operation’s scope and complexity were evident as investigators traced the movement of funds across various financial institutions, both within the U.S. and abroad. This global aspect of the case highlights the need for international cooperation in tackling cybercrime and financial fraud.
Federal authorities have made combating fraud schemes, including SIRF, a top priority. The U.S. government has increased its efforts to strengthen safeguards against identity theft and fraud, working with both domestic and international law enforcement agencies to track down perpetrators
