Raheem was arraigned in a federal court on charges including conspiracy to commit wire and mail fraud, conspiracy to commit money laundering, access device fraud and aggravated identity theft.
According to the United States Department of Justice, Raheem allegedly conspired with others to obtain hundreds of stolen identities, file fraudulent tax returns and divert the proceeds through prepaid debit cards and purchases of used vehicles that were shipped to Nigeria and other destinations.
US Attorney Theodore S. Hertzberg said the alleged scheme involved hundreds of fraudulent tax returns and substantial financial losses.
“Raheem and his co-conspirators allegedly obtained hundreds of stolen identities, filed fraudulent tax returns using that information, and laundered the proceeds through prepaid debit cards and purchases of used cars that were shipped to Nigeria and other locations,” Hertzberg said.
He added that Raheem’s extradition demonstrated the commitment of US authorities and their international partners to pursuing suspects accused of financial crimes across national borders.
The Department of Justice said Raheem was detained in the custody of the US Marshals Service pending further court proceedings.
Alleged $100m Tax Refund Scheme
According to court documents, Raheem, who previously resided in Atlanta, Georgia, allegedly worked with Abayomi Quadri Eletu, a resident of the United Kingdom and Nigeria, and other co-conspirators between 2018 and 2023.
Prosecutors alleged that the group filed more than 300 fraudulent tax returns seeking over $100 million in refunds from the Internal Revenue Service (IRS), the US agency responsible for collecting federal taxes.
The indictment stated that the defendants allegedly obtained sensitive personal information belonging to tax professionals and American taxpayers, including names, addresses and Social Security numbers.
They allegedly accessed the information by creating online accounts with the IRS and requesting confidential taxpayer records.
Using the stolen identities, the suspects allegedly submitted fraudulent tax returns and instructed the IRS to divide the requested refunds among prepaid debit cards sent to addresses controlled by members of the group.
After the funds were deposited onto the cards, Raheem and Eletu allegedly moved some of the proceeds through financial transactions designed to conceal their origins.
Prosecutors said the pair purchased money orders in amounts allegedly kept below reporting thresholds and used them to acquire used vehicles through auction platforms.
Some of the vehicles were subsequently shipped to Nigeria, while the proceeds were also allegedly used to purchase designer clothing and other items.
Arrest and Extradition from Benin
The Department of Justice said federal law enforcement agents attempted to arrest Raheem at his residence in April 2026.
During the operation, agents reportedly communicated through a video doorbell with a man who identified himself as Raheem and said he was not at home.
Less than a week later, investigators reportedly discovered that Raheem had booked a flight from Mexico City to Benin.
According to the department, he arrived in Benin on April 15, 2026, and was arrested by local authorities pursuant to an INTERPOL Red Notice.
Beninese authorities subsequently extradited him to the United States to face the charges.
The department described the extradition as the second transfer of a suspect from Benin to the United States in the history of the two countries’ extradition cooperation.
US authorities acknowledged the assistance of Benin’s law enforcement and government agencies, as well as international partners involved in securing Raheem’s arrest and transfer.
The United Kingdom also provided assistance in the investigation, according to the Department of Justice.
US Agencies Warn Against Identity Theft
Christopher J. Altemus Jr., Special Agent in Charge of the IRS Criminal Investigation division’s Texas Field Office, said the alleged scheme affected hundreds of taxpayers and diverted money from the US Treasury.
“Raheem is an alleged co-conspirator in a nationwide identity theft scheme that victimized hundreds of taxpayers,” Altemus said.
He added that such crimes could have long-term consequences for victims and affect government resources intended to support public programmes.
Altemus urged taxpayers to protect their tax records by obtaining an Identity Protection Personal Identification Number through the IRS website.
Anthony Colello, Special Agent in Charge of the Treasury Inspector General for Tax Administration, said the investigation demonstrated the commitment of US authorities to identifying and prosecuting individuals accused of defrauding the American public.
The case is being investigated by IRS Criminal Investigation and the Treasury Inspector General for Tax Administration.
The Department of Justice’s Office of International Affairs and the US Department of State’s Diplomatic Security Service also provided assistance.
Charges and Possible Penalties
A federal grand jury in the Northern District of Georgia indicted Raheem on February 24, 2026.
The indictment contains one count of conspiracy to commit wire and mail fraud, one count of conspiracy to commit money laundering, 14 counts of access device fraud and 14 counts of aggravated identity theft.
If convicted, Raheem faces a maximum sentence of 20 years in prison for conspiracy to commit wire and mail fraud, up to 20 years for money laundering and up to 10 years for access device fraud.
The aggravated identity theft charges carry a mandatory two-year prison sentence, according to the Department of Justice.
Meanwhile, Eletu was indicted in the Western District of Texas on February 17, 2026. He was subsequently arrested in the United Kingdom, where extradition proceedings were reported to be pending.
Assistant US Attorney Brian Pearce of the Northern District of Georgia, alongside Senior Litigation Counsel Michael C. Boteler and Trial Attorney Michael Jones of the Justice Department’s National Fraud Enforcement Division Tax Section, are prosecuting the case.
The Department of Justice said its National Fraud Enforcement Division, established in April 2026, focuses on investigating and prosecuting fraud against the American public.
However, the charges against Raheem and Eletu remain allegations. Both defendants are presumed innocent unless and until their guilt is established beyond a reasonable doubt in court.
