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Two Nigerian nationals and a Texan have been sentenced to federal prison for their involvement in a multi-million dollar tax refund fraud scheme that exploited stolen identities and laundered proceeds through both U.S. and foreign financial institutions.
Acting U.S. Attorney Abe McGlothin, Jr. announced 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 in connection with the conspiracy.
Adevokhai, a Nigerian national, pleaded guilty to money laundering on February 15, 2023, and was sentenced on April 2, 2025, to 46 months in federal prison by U.S. District Judge Robert W. Schroeder, III. He was also ordered to pay $90,380.60 in restitution and $3,500 in forfeiture.
Okunoghae, another Nigerian national residing in Houston, received the harshest sentence of the trio — 78 months in federal prison — after pleading guilty to money laundering conspiracy in November 2019.
He was sentenced on January 13, 2022, and ordered to pay $451,117.63 in both restitution and forfeiture.
Martin, the only American among the convicted, pleaded guilty to conspiracy on February 14, 2023. He was sentenced to 18 months in prison on November 21, 2023, and ordered to pay $90,380.60 in restitution and $121,623.41 in forfeiture.
According to court records, the three men were involved in a sophisticated Stolen Identity Refund Fraud (SIRF) operation spanning multiple years. They used personal identifying information from dozens of victims to file fraudulent tax returns totaling nearly $5 million, causing a confirmed loss of over $390,000 to the U.S. Department of Treasury and Internal Revenue Service (IRS).
“The Eastern District of Texas is committed to prosecuting individuals who participate in schemes to steal personal information, prepare and file fraudulent tax returns, and launder the proceeds,” McGlothin said.
IRS Criminal Investigation (IRS-CI) agents uncovered the fraud after tracing a complex network of financial transactions involving multiple U.S. and foreign bank accounts.
Special Agent Christopher J. Altemus Jr., who leads the IRS-CI Dallas Field Office, praised the agency’s investigators, stating, “Their sentences should be a warning to anyone who would try to defraud the U.S. Government or prey on law-abiding taxpayers.”
The investigation revealed that Adevokhai primarily handled the preparation and submission of the fraudulent tax returns, while Okunoghae and Martin focused on laundering the proceeds — transferring funds through various accounts in a bid to obscure the source of the money.
The case dates back to a broader 2019 indictment that included individuals from three U.S. states and others based in Nigeria, pointing to a transnational fraud network.
The case was prosecuted by Assistant U.S. Attorneys Nathaniel C. Kummerfeld and Sean Taylor.
Federal authorities reiterated that prosecuting SIRF crimes remains a top priority, as such schemes threaten the integrity of the U.S. tax system and drain billions from public coffers.
