Nigerian jailed in US for $91m tax fraud faces citizenship loss

The United States Department of Justice filed a civil complaint to revoke the citizenship of Emmanuel Oluwatosin Kazeem, a Nigerian-born U.S. citizen.

The move followed his previous conviction for leading a massive identity theft and tax fraud scheme that targeted over $91 million in fraudulent refunds Filed at a US District Court in Baltimore, Maryland, the complaint alleges Kazeem obtained citizenship unlawfully through a massive, multi-year fraud.

Kazeem was convicted in 2017 on 19 counts, including mail and wire fraud, aggravated identity theft, and conspiracy, and was sentenced to 15 years in prison.

However, his sentence was commuted in 2024 by former U.S. President Joe Biden after he had served about six years.

Announcing the development on Wednesday, Assistant Attorney General Brett A. Shumate said the government would not allow individuals to retain citizenship obtained through deceit.

“U.S. citizenship is a privilege, and we will continue to ask courts to revoke a status that was obtained through fraud,” he said.

According to the complaint, Kazeem’s fraudulent activities spanned several years before and after he became a U.S. citizen, making him ineligible for naturalisation.

Authorities also alleged that he entered into a sham marriage to secure permanent residency before contracting another marriage, further violating immigration laws.

Court documents revealed that Kazeem masterminded a large-scale identity theft operation involving more than 259,000 victims.

He reportedly purchased over 91,000 stolen identities from a foreign hacker and distributed them among co-conspirators, who used the information to file fraudulent tax returns between 2012 and 2015.

Investigators linked him to over 10,000 fraudulent tax filings seeking more than $91 million in refunds, out of which over $11.6 million was successfully obtained.

The funds were channelled through prepaid debit cards, while at least $2.1 million was transferred to Nigeria through thousands of wire transactions.

The statement noted authorities said Kazeem used proceeds from the scheme to fund an expensive lifestyle, including a nearly $200,000 down payment on a house and the purchase of a $175,000 townhouse in Maryland.

He also allegedly attempted to invest in a $6 million hotel project in Lagos, and in 2015, shortly before his arrest, he transferred ownership of some properties to a relative in Nigeria for nominal sums.

The case was the result of a multi-agency investigation involving the Federal Bureau of Investigation, the IRS Criminal Investigation unit, and other U.S. agencies.

The current denaturalisation case is being handled by the Department of Justice’s immigration litigation unit, following investigations by Homeland Security authorities.

If successful, the case could strip Kazeem of his U.S. citizenship on grounds that it was obtained through fraud and misrepresentation.