US moves to revoke citizenship of Nigerian over $91m tax fraud scheme

The United States Department of Justice has filed a civil complaint seeking to strip Nigerian national Emmanuel Oluwatosin Kazeem of his American citizenship over his involvement in a massive identity theft and tax fraud operation.

According to a statement released by the department, Kazeem allegedly masterminded a scheme that targeted more than 259,000 victims and attempted to defraud the US Internal Revenue Service of over $91 million.

The complaint, filed at a federal court in Baltimore, Maryland, argues that Kazeem obtained his citizenship through fraud and concealment of his criminal activities, making him ineligible for naturalisation.

Kazeem was convicted in 2017 on multiple counts, including mail and wire fraud, aggravated identity theft, and conspiracy, and was sentenced to 15 years in prison. However, he served six years before his sentence was commuted in December 2024 by former US President Joe Biden.

The Justice Department maintains that Kazeem’s actions, both before and after he became a US citizen, violate the legal requirements for naturalisation. It also alleges that he previously entered into a sham marriage to obtain permanent residency, a factor that independently disqualifies him.

Investigations into the fraud began in 2013 after a victim reported the use of stolen personal data to file false tax returns. Authorities later executed search warrants across several states, recovering prepaid debit cards, cash, and electronic devices linked to the scheme.

Prosecutors said Kazeem purchased tens of thousands of stolen identities from a foreign hacker and distributed them among his associates, including his brother, to facilitate fraudulent tax filings. In total, more than 10,000 false returns were linked to the network, with over $11.6 million successfully obtained.

The department also disclosed that millions of dollars were transferred abroad, including over $2.1 million sent to Nigeria, while part of the proceeds was used to acquire properties in Maryland and fund a proposed hotel project in Lagos.

The case was investigated by multiple agencies, including the IRS Criminal Investigation unit and the Federal Bureau of Investigation, leading to Kazeem’s arrest in 2015 and subsequent conviction.

The US government said the latest action underscores its commitment to revoking citizenship obtained through fraud and holding offenders accountable.