When things come in threes, it just seems to suggest that these things are inherently better. Two of something is interesting, but three proves a point. It’s also said that three sides make the triangle, the strongest of the geometric shapes. And then there is the case of Imafedia Adevokhai, Michael Martin, and Osazuwa and Peter Okunoghae. While not something to share with the kids after reading the Three Little Pigs, the case shows the power of three fraudsters that can steal millions from the U.S. taxpayer.
Adevokhai, Martin, and Okunoghae teamed together in a sophisticated Stolen Identity Refund Fraud (SIRF) operation that spanned multiple years. They used personal identifying information from dozens of victims to file fraudulent tax returns that totaled nearly $5 million. Adevokhai prepared and filed the fraudulent tax returns while Okunoghae and Martin laundered the stolen funds. Making use of triangulation applications to obtain fraudulent government benefits.
To that end, they all worked together to steal from the U.S. taxpayer and transfer the fraudulently gained proceeds through United States financial accounts and ultimately to foreign financial accounts. In January 2019, co-conspirators from Nigeria were charged for their roles in assisting in helping to hide where the stolen money came from.
On April 3, 2025, Adevokhai was sentenced to almost four years in prison. Previously, Martin was sentenced to one and a half years and Okunoghae was sentenced to six and half years.
Shout out to the Internal Revenue Service-Criminal Investigation in this case.
Today’s Fraud of The Day is based on article “Three sentenced to federal prison for roles in tax refund fraud scheme” published by The Gilmer Mirro on April 3, 2025
Three men have been sentenced to federal prison for their roles in a tax refund fraud scheme, announced Acting U.S. Attorney Abe McGlothin, Jr. Imafedia Adevokhai, 47, of Alpharetta, Georgia, pleaded guilty to money laundering on February 15, 2023, and was sentenced to 46 months in federal prison by U.S. District Judge Robert W. Schroeder, III on April 2, 2025. Adevokhai was ordered to pay $90,380.60 in restitution and $3500 in forfeiture.
Michael Martin, 52, of Texarkana, Texas, pleaded guilty to conspiracy on February 14, 2023, and was sentenced to 18 months in federal prison by Judge Schroeder on November 21, 2023. Martin was ordered to pay $90,380.60 in restitution and $121,623.41 in forfeiture.
