“The Eastern District of Texas remains committed to aggressively pursuing individuals who engage in identity theft, tax fraud, and money laundering,” McGlothin added, emphasizing the importance of safeguarding the integrity of the U.S. tax system.
Texas – Three individuals, including two Nigerian nationals and a Texas resident, have been sentenced to federal prison for their roles in a large-scale tax refund fraud conspiracy that exploited stolen identities and funneled illicit funds through domestic and international financial channels.
The case stems from a broader 2019 indictment that unraveled a transnational criminal network operating across multiple U.S. states and Nigeria. The scheme, known as Stolen Identity Refund Fraud (SIRF), involved the fraudulent filing of tax returns using the personal information of numerous unsuspecting victims.
Federal prosecutors disclosed that the total value of the fraudulent tax filings was nearly $5 million, resulting in confirmed losses of over $390,000 to the U.S. Treasury and the Internal Revenue Service (IRS). The complex investigation, led by agents from the IRS Criminal Investigation (IRS-CI) division, revealed a web of financial transactions across several U.S. and foreign bank accounts, intended to conceal the origins of the fraudulent proceeds.
Acting U.S. Attorney Abe McGlothin, Jr. confirmed the sentencing of Imafedia Adevokhai, 47, of Alpharetta, Georgia; Osazuwa Peter Okunoghae, 46, of Houston, Texas; and Michael Martin, 52, of Texarkana, Texas, following their guilty pleas.
Okunoghae, identified as a Nigerian national residing in Houston, received the longest sentence among the trio. He was sentenced on January 13, 2022, to 78 months in federal prison after pleading guilty to conspiracy to commit money laundering. He was also ordered to pay $451,117.63 in restitution and forfeiture.
Adevokhai, also a Nigerian national, was sentenced on April 2, 2025, to 46 months in prison for money laundering. His sentencing followed a guilty plea entered on February 15, 2023. He is required to pay $90,380.60 in restitution and an additional $3,500 in forfeiture.
Martin, the only American involved, pleaded guilty to conspiracy on February 14, 2023. He was handed an 18-month prison sentence on November 21, 2023. The court also directed him to pay $90,380.60 in restitution and $121,623.41 in forfeiture.
According to court documents, Adevokhai was chiefly responsible for preparing and filing the fraudulent tax returns, while Okunoghae and Martin handled the laundering of proceeds, transferring money across various accounts in efforts to mask its criminal origin.
Special Agent Christopher J. Altemus Jr., head of the IRS-CI Dallas Field Office, commended the investigative team, stating the sentences should serve as a deterrent to others seeking to defraud the U.S. government and law-abiding taxpayers.
“The Eastern District of Texas remains committed to aggressively pursuing individuals who engage in identity theft, tax fraud, and money laundering,” McGlothin added, emphasizing the importance of safeguarding the integrity of the U.S. tax system.
The case was prosecuted by Assistant U.S. Attorneys Nathaniel C. Kummerfeld and Sean Taylor, who highlighted the significant impact such schemes have on federal resources and taxpayer trust.
As investigations into similar transnational financial crimes continue, U.S. authorities reaffirmed that tackling SIRF-related offenses remains a top enforcement priority.
Join our Channel...