$91m Tax Fraud: US Seeks to Revoke Nigerian Convict’s Citizenship -

The United States Department of Justice has filed a civil complaint to revoke the citizenship of a Nigerian national, Emmanuel Oluwatosin Kazeem, over his involvement in a massive identity theft and tax fraud scheme.

According to a statement released on Thursday, Kazeem orchestrated a wide-reaching fraud operation that targeted more than 259,000 victims and attempted to defraud the Internal Revenue Service of over $91 million.

The complaint, lodged at a federal court in Maryland, alleges that Kazeem fraudulently obtained his U.S. citizenship by concealing his criminal activities, both before and after his naturalisation.

Kazeem was previously convicted in 2017 on 19 counts, including mail fraud, wire fraud, aggravated identity theft, and conspiracy.

He was sentenced to 15 years in prison but served six years before his sentence was commuted in December 2024 by then U.S. President, Joe Biden, as part of a broader clemency initiative.

However, U.S. authorities are now seeking to strip him of citizenship, arguing that it was never lawfully obtained.

The Department of Justice maintained that citizenship is a privilege that can be revoked if acquired through fraud or deception.

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Investigations revealed that Kazeem played a central role in the scheme, purchasing over 91,000 stolen identities from a foreign hacker and distributing them among his accomplices.

The syndicate used the stolen personal data to file fraudulent tax returns and secure illegal refunds.

Authorities linked him to more than 10,000 fake tax filings, which sought over $91 million, with at least $11.6 million successfully obtained.

A portion of the proceeds was transferred to Nigeria, while some funds were used to acquire properties in Maryland and finance other investments, including a proposed hotel project in Lagos.

Further allegations indicate that Kazeem engaged in immigration fraud, including entering into a sham marriage to obtain permanent residency an act that independently disqualifies him from naturalisation.

The case originated in 2013 after a victim reported fraudulent tax filings to the IRS, triggering a multi-agency investigation involving federal authorities.

Searches conducted across several states uncovered cash, prepaid debit cards, electronic devices, and other evidence linked to the fraud network.

Kazeem was formally sentenced in June 2018 and ordered to pay over $12 million in restitution. Authorities now await the court’s decision on whether his U.S. citizenship will be revoked.