Two Nigerian nationals and an American have been sentenced to federal prison for orchestrating a multimillion-dollar tax refund fraud that exploited stolen identities and funneled illicit proceeds through U.S. and international financial networks.
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 in relation to the conspiracy.
Adevokhai, a Nigerian national, admitted to money laundering on February 15, 2023, and received a 46-month federal prison sentence on April 2, 2025, from U.S. District Judge Robert W. Schroeder, III. He was also ordered to pay $90,380.60 in restitution and forfeit $3,500.
Okunoghae, another Nigerian national residing in Houston, received the longest sentence among the trio — 78 months — after pleading guilty to money laundering conspiracy in November 2019. He was sentenced on January 13, 2022, and directed to pay $451,117.63 in restitution and forfeiture.
Martin, the only U.S. citizen among the convicted, pleaded guilty to conspiracy on February 14, 2023, and was sentenced to 18 months in prison on November 21, 2023. He was also ordered to pay $90,380.60 in restitution and $121,623.41 in forfeiture.
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Court documents revealed the group ran a complex Stolen Identity Refund Fraud (SIRF) operation that spanned several years and relied on personal data from dozens of victims. Their fraudulent tax filings totalled nearly $5 million, with confirmed losses exceeding $390,000 to the U.S. Treasury and the 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.
The IRS Criminal Investigation division unravelled the operation by tracing an intricate trail of transactions that moved funds through both domestic and overseas accounts.
Special Agent Christopher J. Altemus Jr., who heads the IRS-CI Dallas Field Office, commended the investigative team, noting, “Their sentences should be a warning to anyone who would try to defraud the U.S. Government or prey on law-abiding taxpayers.”
Investigators found that Adevokhai was chiefly responsible for generating and submitting the false tax filings, while Okunoghae and Martin coordinated the laundering of proceeds across a network of accounts to conceal the origins of the funds.
The sentencing follows a broader indictment filed in 2019, which implicated suspects across three U.S. states and Nigeria, pointing to a wider transnational fraud ring.
Assistant U.S. Attorneys Nathaniel C. Kummerfeld and Sean Taylor prosecuted the case.
Federal authorities reaffirmed their resolve to tackle SIRF-related crimes, citing the significant threat such schemes pose to the U.S. tax system and their role in siphoning billions from government revenues.
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