United States Department of Justice (DOJ) has launched a civil denaturalization action against Nigerian native Emmanuel Oluwatosin Kazeem, accusing him of obtaining US citizenship through fraud while leading a sprawling identity theft and tax refund conspiracy that stole over $11.6 million.
The complaint, filed and served in the US District Court in Baltimore, Maryland, claims Kazeem hid his criminal activities—including sham marriages and a vast fraud operation—before and after his naturalization, making him ineligible for citizenship from the start.
Background of Kazeem’s Fraud Empire
Kazeem, identified as the mastermind, orchestrated the scheme from 2012 to 2015 using stolen personal data of over 259,000 victims. He bought more than 91,000 identities from a Vietnamese hacker, sourcing them from an Oregon company’s database of background checks.
Working with co-conspirators, including his brother Michael Oluwasegun Kazeem, they filed 10,139 fake federal tax returns seeking $91 million in refunds. They succeeded in pocketing $11.6 million, funneled through prepaid debit cards and over 2,000 wire transfers—many to Nigeria, with Kazeem directly linked to $690,000.
Key tactics included:
Training accomplices to snag over 19,500 IRS e-file PINs to dodge security.
Hacking taxpayer IRS transcripts for sensitive financial details.
Laundering funds via debit cards, cash seizures ($14,000), money orders ($50,000+), and 150+ prepaid cards.
Raids in Illinois, Maryland, and Georgia uncovered the plot: 50+ devices, $29,000+ in money orders, and $12,000+ on cards. Kazeem splurged on a $200,000 home down payment, $175,000 townhouse, $8,300 monthly credit card bills, and plans for a $6 million Lagos hotel. Days before his 2015 arrest, he transferred properties to his sister for $10 each.
Conviction, Commutation, and Now Denaturalization
In 2017, Kazeem was convicted on 19 counts of mail/wire fraud, aggravated identity theft, and conspiracy, earning a 15-year sentence and $12 million restitution in June 2018. Then-President Joe Biden commuted it after six years on December 12, 2024, amid COVID-related releases.
The DOJ alleges earlier sham marriages also barred naturalization. “US citizenship is a privilege,” said Assistant Attorney General Brett A. Shumate. “The Trump Administration will not permit wrongdoers to retain status obtained through fraud.”
Joint Probe Targets Immigration Fraud
The original case stemmed from a 2013 IRS tip in Medford, Oregon, over fake returns using a couple’s details. It involved IRS-Criminal Investigation, FBI, HHS-OIG, TIGTA, Postal Inspection Service, State Department, and DHS agencies.
The denaturalization probe is by DHS Homeland Security Investigations, litigated by DOJ’s Civil Division Office of Immigration Litigation Affirmative Unit. Kazeem’s criminal prosecutors were Assistants Byron Chatfield and Gavin Bruce (District of Oregon).
This case underscores US efforts to reclaim citizenship from fraudsters, especially those exploiting tax systems and immigration loopholes. Court proceedings in Baltimore will determine if Kazeem loses his status.
