Sentencing Memorandum by USA as to Abidemi Rufai — United States v. Rufai (Dkt. 54, W.D. Wash. No. 3:21-cr-05186)

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U.S. District Court for the Western District of Washington · No. 3:21-cr-05186-BHS · Doc. 54 · 2022-09-19 · Docket on CourtListener

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United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 1 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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The Honorable Benjamin H. Settle 
 
 
 
 
 
 
 
 
UNITED STATES DISTRICT COURT FOR THE 
WESTERN DISTRICT OF WASHINGTON 
AT TACOMA 
 
 
UNITED STATES OF AMERICA, 
 
Plaintiff 
 
 
v. 
 ABIDEMI RUFAI, 
       Defendant. 
NO. CR21-5186-BHS 
 
UNITED STATES' SENTENCING  
MEMORANDUM 
 
 
 
Abidemi Rufai is a Nigerian state official who stole over $500,000 in relief funds 
that should have gone to support American workers and small businesses suffering from 
the economic impact of the COVID-19 pandemic.  His exploitation of a vulnerable time 
in our nation was the culmination of at least five years of continuous and deliberate 
attempts to defraud the United States government and its residents through fraudulent tax 
returns using stolen identities, fraudulent disaster relief claims for Hurricanes Harvey and 
Irma, and a litany of scams that targeted American individuals and businesses.  In total, 
Rufai attempted to steal nearly $2.4 million dollars from the United States government, 
alone. 
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United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 2 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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Rufai plainly has access to substantial capital, but he has made no effort to date to 
pay restitution.  He was wearing a $10,000 watch and a $35,000 gold chain when he was 
arrested while preparing to board a business class flight from New York to Nigeria.  He 
was known in Nigeria as a prodigious political fundraiser, and he was overheard on jail 
calls discussing moving large amount of money immediately following his arrest.  Yet he 
has insisted to the government and the Probation Office that he has no assets.  Rufai’s 
plainly inaccurate statements about his financial situation and his failure the pay back the 
stolen money are important sentencing considerations.   
The United States recommends that the Court sentence Rufai to 47 months of 
imprisonment for the wire fraud (Count 2) conviction, to run consecutive to the 
mandatory 24-month sentence for aggravated identity theft (Count 11), for a total of 71 
months of imprisonment.  This sentence is necessary to reflect the serious nature of the 
offense and to deter others from engaging in similar conduct.  The Court should also 
impose the special conditions recommended by Probation, including that upon 
deportation, he may not reenter the United States without permission of the Department 
of Homeland Security.  The Court should further order Rufai to pay restitution in the 
amount of $604,260. 
I. 
BACKGROUND 
A. 
Abidemi Rufai is a Prominent Member of His Community Who Lived a Life 
of Power and Luxury. 
Abidemi Rufai is an established community leader in Nigeria.  According to his 
resume, beginning in 2016, Rufai was the Chairman and CEO of Payquick Gaming 
Company, an allegedly 350 million Naira sports betting company for which he provided 
“visionary leadership” and “ensure[d] all legal and regulatory documents [were] filed and 
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United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 3 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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monitor[ed] compliance with laws and regulations.”  In 2019, Rufai challenged an 
incumbent representative and ran for Nigeria’s National Assembly, the federal legislative 
branch equivalent to the United States Congress.  During the course of his campaign, he 
held himself out to be an upstanding, responsible citizen: 
 
Although he did not prevail in his campaign, in August 2020, within days of Rufai’s 
return to Nigeria, after exploiting the COVID-19 pandemic in the United States for over 
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United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 4 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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$500,000, the Governor of Ogun State (which borders Lagos State) appointed Rufai to 
serve as Senior Special Assistant to the Governor.  Ex. A, Letter from Prince Dapo 
Abiodun to Rufai (Aug. 2020).  In fact, Rufai has very strong ties to the governor:  
 
 
 
Rufai even has the Governor’s mobile 
phone number saved in his personal 
phone. 
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United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 5 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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In the months following Rufai’s high-level appointment, as his community 
heartily celebrated his achievement, he graced the cover of magazines: 
 
 
 
Prominently featured in his photo spreads was the luxury Mercedes SUV that Rufai 
purchased in the United States with the funds that were supposed to assist American  
 
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United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 6 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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workers and businesses suffering from the devastating economic impact of the COVID-
19 pandemic: 
As detailed below, see infra IV.B.1, this is the same luxury Mercedes SUV that Rufai 
purchased in July 2020, while he was still in the United States and stealing pandemic 
assistance that should have gone to American workers and businesses suffering at the 
height of the pandemic.   
B. 
Rufai Has Been Attempting to Defraud the United States and Its Residents 
and Businesses Since at Least 2017. 
As Rufai lived a life of power and luxury in Nigeria, he exploited times of disaster 
in the United States on at least two occasions prior to the pandemic when Hurricanes 
Harvey and Irma struck in 2017.  PSR at ¶ 27-28.  Between September and October 2017, 
Rufai submitted fraudulent disaster relief claims to the Federal Emergency Management 
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United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 7 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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Agency using the stolen personal identifying information of 49 Texans and Floridians 
who lived in the affected areas.  Id.  Thirteen of these claims, totaling $6,500, were paid. 
And when Rufai was not stealing disaster funds from real victims, he was 
attempting to defraud the United States government by filing fraudulent tax returns using 
the stolen personal identifying information of American taxpayers.  Between 2017 and 
2020, Rufai used the sandytangy58@gmail.com account to file over 675 tax returns 
seeking over $1.7 million in fraudulent refunds.  Id. at ¶ 25.  The IRS paid out $90,877 
based on these fraudulent filings.  Id. 
Rufai’s fraudulent activities did not only target the United States government.  He 
also orchestrated a “mystery shopper” scam and instructed his co-conspirator to send 
“mystery shopper” letters with counterfeit checks of thousands of dollars to unknowing 
U.S. residents.  Id. at ¶ 29.  The letter instructs the recipient to deposit the check into their 
bank account, keep a nominal amount as their “commission,” and then use the balance of 
the funds to complete their “assignment.”  The “assignment” directs the recipients to wire 
funds using money transfer businesses to specified names and addresses and then provide 
an “evaluation” of the services they received from the money transfer businesses.  By the 
time the victims discover the checks are counterfeit and returned, the wires have been 
completed and the victim has lost thousands of dollars.  Id. 
Rufai also targeted American businesses through business email compromise 
scams.  Id. at ¶ 30.  These scams target payroll departments of companies by spoofing the 
sender’s email to appear to be an employee of the company.  The scammer then directs 
the payroll department to change the employee’s direct deposit to an account that the 
scammer controls.  Id. 
Among the items found in Rufai’s sandytangy58@gmail.com account were the 
personal identifying information, including dates of births and social security numbers, of 
over 20,000 unwitting Americans and spreadsheets that contained the names, titles, and 
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United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 8 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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contact information for thousands of business personnel in the United States.  Dkt. 42 at ¶  
8.b; PSR at ¶ 30. 
C. 
Rufai Stole Funds Intended for American Workers and Small Businesses 
Suffering from the Economic Impact of the COVID-19 Pandemic. 
Rufai’s prolific perpetration of fraud against the United States and its residents and 
businesses culminated at the onset of the COVID-19 pandemic.  In March 2020, 
following presidential declarations of a nationwide emergency and major disasters in 
every state, the federal government enacted measures to mitigate the devasting economic 
impact the COVID-19 pandemic was exacting on American workers and businesses.  
PSR at ¶ 15-16.  Among these measures was federal funding for expanded and increased 
unemployment benefits administered by state workforce agencies, including the 
Washington Employment Security Department (ESD).  Id. at ¶ 16-17.   
Between April and October 2020, Rufai used his cache of stolen identities to 
submit at least 224 fraudulent claims for pandemic benefits in the names of at least 224 
American workers to at least nine state workforce agencies across the country, including 
ESD.  Id. at ¶ 23; Ex. B, Dec. of Special Agent Andrea L. DeSanto (Sept. 3, 2022), at ¶ 
10.; Dkt. 42, Plea Agreement, at ¶ 8.g.   Rufai used the Gmail account 
sandytangy58@gmail.com and 16 other Gmail accounts to submit the claims.  PSR at ¶ 
23; Ex. B at ¶ 10.  To prevent state workforce agencies from recognizing that single email 
accounts were being used to submit multiple claims, Rufai inserted periods at various 
places in the email addresses.  PSR at ¶ 23. 
When filing the fraudulent claims, Rufai sometimes requested that the funds be 
paid to accounts under his control (typically Green Dot Bank accounts), or under the 
control of persons known as “money mules,” who were duped into mailing the money to 
Rufai.  In at least one instance, an unwitting money mule was an elderly woman in 
Missouri.  In other cases, the benefits were loaded onto debit cards, which Rufai then 
used to withdraw the funds.  Id. at ¶ 24.  Based on the Declaration of Special Agent 
Andrea DeSanto, the parties agree that state workforce agencies paid out at least 
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United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 9 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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$604,260 as a result of Rufai’s fraudulent submissions.  See Dkt. 42 at ¶ 8.i; Ex. B at ¶ 
10.   
Rufai also filed fraudulent claims for pandemic-related business loans.  In 
response to the catastrophic economic impact of the pandemic, Congress also authorized 
the Small Business Administration to provide loans known as Economic Injury Disaster 
Loans (EIDLs) of up to $2 million to eligible small businesses experiencing substantial 
financial disruption due to the COVID-19 pandemic.  PSR at ¶ 26.  The EIDL program 
included advance grants of $10,000 that were disbursed quickly and automatically 
forgiven.  Between April and June 2020, Rufai submitted at least 19 fraudulent EIDL 
applications.  Fortunately, SBA denied most of the applications, but Rufai received at 
least one $10,000 advance grant.  Id. 
II. 
PROCEDURAL HISTORY 
On May 14, 2021, an Amended Complaint charged Rufai with five counts of wire 
fraud, in violation of 18 US.C. §§ 1343 and 2.  Dkt. 3.  The next day, agents arrested 
Rufai in the Eastern District of New York, as he was preparing to board a business class 
flight from JFK International Airport to Nigeria. 
On May 26, 2021, the Grand Jury returned a 15-count indictment, charging Rufai 
with conspiracy (Count 1), in violation of 18 U.S.C. § 1349; wire fraud in connection 
with a presidentially declared emergency or major disaster (Counts 2-10), in violation of 
18 U.S.C. §§ 1343 and 2; and aggravated identity theft (Counts 11-15), in violation of 18 
U.S.C. § 1028A.  Dkt. 10. 
On May 3, 2022, the defendant pled guilty to Counts 2 (wire fraud) and 11 
(aggravated identity theft).  Dkt. 41. 
III. 
SENTENCING GUIDELINES CALCULATIONS 
The United States agrees with the Probation Office on the Sentencing Guidelines 
calculations and has no objections to the facts contained in the PSR. 
 
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United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 10 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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The following calculation applies for Count 2 (wire fraud):   
Item  
Guideline 
Adjustment  
Base Offense 
2B1.1(a)(1) 
+7 
Intended Loss in Excess 
of $250,000  
2B1.1(b)(1)(I) 
+16 
10 or More Victims 
2B1.1(b)(2) 
+2 
Sophisticated Means  
2B1.1(b)(10) 
+2 
Disaster Benefits 
2B1.1(b)(12) 
+2 
Acceptance  
3E1.1 
-3 
Total 
 
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See PSR at ¶¶ 41-53. 
 
For Count 11 (aggravated identity theft), the Guideline range is the minimum 
required by statute, two years, which must run consecutive to Count 2.  USSG § 2B1.6. 
 
The defendant’s criminal history category is I.  PSR at ¶ 56.  The resulting 
Guidelines range is 63 to 78 months for Count 2 (wire fraud) and a mandatory 
consecutive sentence of 24 months imprisonment for Count 11 (aggravated identity 
theft). 
IV. 
SENTENCING RECOMMENDATION 
The United States recommends that the Court impose a total term of imprisonment 
of 71 months.   
For the reasons set forth below, this recommendation is appropriate given “the 
nature and circumstances of the offense,” and the need for the sentence “to reflect the 
seriousness of the offense, to promote respect for the law, and to provide just punishment 
for the offense,” to ensure adequate general deterrence, and “to protect the public from 
further crimes of the defendant.” 18 U.S.C. §§ 3553(a)(1), (a)(2)(A), and (a)(2)(C).   
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United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 11 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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A. 
The Nature and Circumstances of the Offense—Rufai’s Exploitation of Three 
Disaster Periods in the United States is an Aggravating Factor. 
Because two years have lapsed since Rufai committed the COVID-19 pandemic 
offenses, it is easy to forget the chaotic, desperate, and dire circumstances facing our 
nation and our government’s attempts to stem the catastrophic economic impact of the 
first six months of the COVID-19 pandemic.  And because Rufai entered the United 
States on February 18, 2020, and did not depart the country until August 9, 2020, he 
experienced firsthand the onset of the pandemic in the United States and the immediate 
aftermath of schools, businesses, and restaurants shuttering, while hospitals—particularly 
the hospitals in New York, the epicenter of the crisis, where he was staying with his 
brother—were overwhelmed with patients dying of COVID-19.1  Yet, Rufai saw the 
pandemic and its consequences not as a public health catastrophe but as an opportunity to 
further enrich himself through fraud. 
As Rufai began executing his scheme to use stolen identities of American workers 
to file fraudulent unemployment claims in April 2020, approximately 20.6 million 
American were unemployed, far surpassing the Great Recession’s peak of 15.2 million in 
2009.2  When he filed fraudulent EIDL applications intended to assist small businesses, 
American business owners saw their livelihoods vanish overnight.  In fact, a survey in 
April 2020 showed that 43 percent of small businesses in the nation had at least 
temporarily closed, which was unprecedented in our nation’s history and a far more 
severe economic impact than the 1918 influenza.3 
 
1 See, e.g., Ariana Cha, “Faced with a crush of patients, besieged NYC hospitals struggle with life-or-death 
decisions,” The Washington Post (Mar. 31, 2020), available at 
https://www.washingtonpost.com/health/2020/03/31/new-york-city-hospitals-coronavirus/. 
2 U.S. Bureau of Labor Statistics, “Unemployment Rises in 2020, as the country battles the COVID-19 pandemic” 
(June 2021), available at https://www.bls.gov/opub/mlr/2021/article/unemployment-rises-in-2020-as-the-country-
battles-the-covid-19-pandemic.htm.  
3 Alexander Bartik, et al., “How Are Small Businesses Adjusting to COVID-19? Early Evidence From a Survey,” 
Nat’l Bureau of Economic Research (Apr. 2020), at 3, 8, available at 
https://www.nber.org/system/files/working_papers/w26989/w26989.pdf.  
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United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 12 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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Moreover, Rufai exploited not one but three disaster periods in the United 
States—the COVID-19 pandemic, Hurricane Irma, and Hurricane Harvey.  During major 
disasters and nationwide emergencies, it is particularly important for the government to 
be able to disburse aid quickly to real victims to mitigate the impact of the crisis.  The 
actual monetary loss to the government comes secondary to the fact that a real person or 
business behind each stolen identity had difficulty accessing assistance because a 
fraudulent claim was already paid in their identity.  See PSR at ¶ 31.  In this case, Rufai 
successfully used the stolen identities of at least 238 real individuals who qualified for 
disaster aid and may have needed it urgently.  This number does not account for the 
number of stolen identities Rufai attempted to use but failed.  But just one of his email 
accounts alone contained the stolen personal identifying information, including dates of 
birth and social security numbers, of more than 20,000 unwitting Americans.  PSR at ¶ 
13. 
Rufai’s attempted exploitation of the EIDL program from April until June 2020 
particularly victimized American small businesses, as funding for the grant program was 
exhausted by July 2020.   While it is true that Rufai was only successful in obtaining one 
$10,000 grant payment, he attempted to steal at least 18 more and the program funding’s 
exhaustion meant that every single fraudulent payment deprived a legitimate small 
business owner of assistance when they needed it the most. 
Notably, both Congress and the Sentencing Commission have endorsed sentencing 
enhancements during national emergencies and major disasters.  See 18 U.S.C 1343 
(increases maximum penalties to 30 years imprisonment and $1 million fine); USSG § 
2B1.1(b)(2)(12) (two-level increase applied for offenses involving disaster fraud).  
Congress enacted the enhanced statutory penalty for wire (and mail) fraud in response to 
reports of widespread fraud and abuse in connection to disaster funds disbursed for 
Hurricanes Katrina and Rita.  The Senate Judiciary Committee report noted: 
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United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 13 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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We want to help ensure that federal money goes to the right people and 
does not get stolen by criminals posing as victims. Congress wants to 
provide appropriate recovery and relief resources to affected States, and 
also ensure that these resources are protected and distributed only to the 
real victims–not to individuals seeking to take advantage of the disaster. 
Senate Report No. 110-69, 110th Cong., 1st Session (May 22, 2007). 
 
In this case, there are no circumstances under which Rufai—a Nigerian state 
official—was a real victim.  Rather, he was a criminal seeking to take advantage of our 
nation’s disasters.  
B. 
Defendant’s History and Characteristics 
1. 
Rufai’s Dissipation of Fraudulent Proceeds and Continued Obstruction 
Regarding His Financial Assets Are Aggravating Factors. 
It is difficult to decipher the true nature of Rufai’s financial assets, but what is 
certain is this—it is not what Rufai has represented to Pretrial Services, Probation, the 
government, or even his counsel.  It is also certain that Rufai immediately orchestrated 
the dissipation of his fraudulent proceeds after being arrested at JFK.  His continued 
obstruction of his financial assets is an aggravating factor for his sentencing. 
The Nigerian Economic Financial Crimes Commission (EFCC) is the country’s 
law enforcement agency responsible for investigating financial crimes.  Last year, the 
agency identified the assets in paragraph 90 of the PSR, including two homes and two 
bank accounts, including a Sterling Bank account (number ending in -1989) for Omo 
Mayodele Global Investment, Ltd. with a balance of approximately 78 million Naira 
(approximately $180,000).  Rufai failed to disclose this account to the government in his 
financial disclosure and when confronted with this information, claimed that Omo 
Mayodele Global Investment belongs to his mother despite the fact that he lists himself as 
the “Chief Executive Officer” for the entity on his resume.  See Ex. C, U.S. Dep’t of 
Justice, Financial Statement of Debtor (Abidemi Rufai) (signed June 16, 2021); PSR at ¶ 
91. 
In reality, evidence suggests that Omo Mayodele Global Investment is a shell 
company Rufai used to launder illicit proceeds.  In documents found on Rufai’s personal 
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United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 14 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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cell phone seized incident to arrest, a certificate of incorporation and related corporate 
filings show that the entity was incorporated in 2010, and Rufai holds a 90 percent 
interest in the company, with his mother holding the remaining 10 percent.  Ex. D,  Omo 
Mayodele Global Investment Corporate Documents, at 5.  Tellingly, on March 25, 2020, 
while Rufai was in New York and executing his scheme to defraud the United States of 
pandemic aid, he sent a letter to Guaranty Trust Bank (GT Bank) to “re-activate” a 
dormant account in the entity’s name with an urgent request that this reactivation is done 
“as soon as possible.”  Ex. E at 1.  EFCC public findings indicate that between March and 
May of 2020, bank accounts associated with Rufai received unusually large deposits and 
withdrawals that neither occurred before nor after that time period.  Ex. F, “Court orders 
interim forfeiture of Abidemi Rufai’s homes, bank accounts,” Premium Times (Aug. 31, 
2021), available at https://www.premiumtimesng.com/news/top-news/482330-court-
orders-interim-forfeiture-of-abidemi-rufais-homes-bank-accounts.html.  
This evidence of sophisticated money laundering is consistent with Rufai’s 
conduct immediately upon his arrest when he directed his associates (with whom he is 
still in contact) to dissipate the fraudulent proceeds.  Specifically, on May 27, 2021, three 
days after his brother refused to act as his surety for a $300,000 appearance bond, Rufai 
instructed his associates to transfer all assets to another associate, “Apopo,” and to 
relocate his vehicles, which his associate confirmed had already been done.  He further 
identified another associate, “Yomi Kankanfo,” who has custody of a portion of his cash 
assets.  Ex. G, Summary Translations of EDNY Jail Calls.  A day earlier, Rufai noted that 
it was wise to use his mother’s name on property that could be used as collateral.  Id.  
Rufai’s prompt dissipation of assets is also consistent with his admission that his 
wife sold the luxury Mercedes SUV that he purchased for $71,620 in or about July 2020 
while he was in the United States.  See Addendum to PSR, Defense Response to 
Objection 1.  The timing and manner in which Rufai paid for the vehicle ($10,000 cash 
and various checks) show that Rufai used the pandemic aid he stole to purchase the 
luxury vehicle and then ship it to Nigeria.  See Ex. H, Mercedes SUV Documents. 
Case 3:21-cr-05186-BHS   Document 54   Filed 09/19/22   Page 14 of 18

 
 
 
United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 15 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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Finally, Rufai’s representation to the government that he only has $19,000 in 
assets is simply not credible.  At the time of his arrest, Rufai had a designer Cartier watch 
on his wrist and was carrying two Apple and one Samsung smartphone on his body.  He 
was about to board a business class flight to Nigeria, which typically costs $3,000 to 
$5,000.  Weeks later, on May 25, 2021, the day after his brother declined to serve as a 
surety for the $300,000 appearance bond imposed by the Eastern District of New York, 
Rufai assured his brother that he can pay whatever it takes for him to be released from 
detention in EDNY and flee to Nigeria.  Ex. I, Transcript of EDNY Jail Calls. 
It is difficult for the government to independently ascertain Rufai’s assets with the 
false employment information Rufai provided Pretrial Services and Probation.  In May 
2021, Rufai told Eastern District of New York’s Pretrial Services that he is a realtor at 
Acon Limited and that he had worked there for 12 years, earning $135,000 per year.  PSR 
at ¶ 84.  He then attempted to correct his statement to Probation by stating that he only 
worked at Acon Limited for one year.  Id.  Rufai is a highly-educated and sophisticated 
fraudster; Rufai’s assertion that Pretrial Services misunderstood him is not credible.  
Tellingly, when asked to verify the employment information Rufai provided Pretrial 
Services, Rufai’s own brother stated that he could verify Rufai was employed in Nigeria 
but did not know any details.   
The fact is, Rufai’s employment history is difficult to follow and his financial 
assets are obfuscated because it appears that his primary source of income—despite 
having a master’s degree and powerful political connections—has long been stolen funds 
from the United States government and its residents and businesses. 
2. 
Rufai’s Continued Efforts to Undermine the United States’ Judicial 
System is an Aggravating Factor. 
In order to monitor inmate calls for illegal activity and other abuses, BOP assigns 
each inmate a distinct phone account that he is required to use when making calls.  On 
March 15, 2022, at FDC SeaTac, Rufai violated this policy by using the telephone 
account of another inmate to deliberately evade monitoring.  Rufai spoke in Yoruba with 
Case 3:21-cr-05186-BHS   Document 54   Filed 09/19/22   Page 15 of 18

 
 
 
United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 16 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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his associate “Jackson,” and a summary translation of the nearly six-minute call is as 
follows: 
Abidemi tells Jackson that he could not talk when they had conversation the 
other time, so Abidemi asked somebody else to call Jackson, adding that 
this call, is not on Abidemi’s account. Abidemi tells Jackson to tell Apopo 
not to go, adding that Apopo and Jibola are supposed to travel tomorrow. 
Abidemi says he has sent a message to Apopo through Ronke. Abidemi 
tells Jackson that when the affidavit was received, Apopo’s name was 
mentioned. Jackson said Apopo is going to Turkey for tiles, Abidemi tells 
Jackson that Apopo is safe in Turkey because America cannot have 
anybody extradited from Turkey, like they could, if it were London. 
Ex. J, Summary Translations of FDC SeaTac Calls, at 6.  Although the details of what 
Rufai is conveying to Jackson are not evident, what is clear is that: (1) Rufai did not want 
the contents of this call to be known; and (2) Rufai urgently tipped-off his associates that 
federal law enforcement are aware of Apopo’s identity and advised that he should not 
travel to an extraditable country, presumably because he has violated the laws of the 
United States.  Accordingly, it appears that any remorse Rufai claims to have about his 
crimes did not deter him from facilitating the evasion of an associate who appears to be a 
co-conspirator. 
 
3. 
Rufai’s Prominent Position in His Community and Luxurious Lifestyle 
Are Aggravating Factors. 
As detailed above, see supra I.A., Rufai is a Nigerian state official with powerful 
political connections who lived a life of luxury using funds he stole from the United 
States and its residents and businesses.  Any contrition Rufai expresses to the Court 
should be metered by the fact that he told his associates that this case is not a big deal 
because it involves “so little money” and is simply “overblown” because he is in politics.  
See Ex. J, at 2.  Rufai fails to recognize that the severity of his crimes is not measured 
merely by the amount he successfully stole, see supra IV.A., and his prominence in his 
community means that he is both an ambassador and role model for those in his 
Case 3:21-cr-05186-BHS   Document 54   Filed 09/19/22   Page 16 of 18

 
 
 
United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 17 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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community and abroad.  His influence in his community and luxurious lifestyle are 
aggravating factors for his sentence. 
C.   
A Substantial Term of Imprisonment is Necessary to Deter and is Just 
Punishment for the Offense. 
The impact the sentence in this case has on general deterrence cannot be 
overstated.  Due to Rufai’s prominence as a Nigerian state official, this case has received 
widespread international, national, and local attention.  See, e.g., Ex. K, “Abidemi Rufai: 
Ogun state Dapo Abiodun government react as FBI arrest aide for alleged wire fraud of 
more dan $350,000,” BBC News Pidgin (May 18, 2021), available at 
https://www.bbc.com/pidgin/tori-57154227; Ex. L, “U.S. court orders Governor 
Abiodun’s moneybag Bidemi Rufai to pay $604,260, forfeit assets,” People’s Gazette 
(Sept. 19, 2022), available at https://gazettengr.com/u-s-court-orders-governor-abioduns-
moneybag-bidemi-rufai-to-pay-604260-forfeit-assets/.  
It is public knowledge that the Department of Justice is continuing to investigate 
and prosecute those who defrauded the United States during the COVID-19 pandemic.  
The web browser history of multiple targets abroad indicate that those who committed 
the same crimes as Rufai are also following the outcome of this case.  Even more telling 
is that these same targets have attempted to destroy evidence highlighted in the 
Complaint and Indictment against the defendant.  When those criminals read the sentence 
imposed on the defendant, it must be substantial enough to deter them from further illegal 
activity and underscore that they are not beyond the reach of the United States judicial 
system.   
Moreover, because it is not a secret that extraterritorial monetary judgments are 
difficult to enforce and Probation will not be able to monitor Rufai’s behavior after 
deportation, a significant term of imprisonment may be the only assured punishment 
available to hold Rufai accountable for repeatedly exploiting times of crisis in the United 
States to fund his life of luxury and power in Nigeria. 
Case 3:21-cr-05186-BHS   Document 54   Filed 09/19/22   Page 17 of 18

 
 
 
United States’ Sentencing Memorandum 
United States v. Rufai / CR21-5186-BHS - 18 
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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D.   
A 71-Month Term of Imprisonment Would Be Consistent With Sentences 
Imposed for Similar Conduct. 
 
On September 16, 2022, the Honorable Robert J. Bryan sentenced Reyes De La 
Cruz, III (CR21-5336-RJB) to 60 months of imprisonment for defrauding ESD of 
approximately $360,000.  Although De La Cruz was an insider with a history of state 
convictions, he is also a veteran of the Marine Corps who served for seven years, was 
deployed overseas, and suffers from post-traumatic stress disorder and other trauma as a 
result of his service to our country.  De La Cruz, who was raised and lived in Moses 
Lake, lived a life of poverty and abuse nearly his entire life and much of his criminal 
conduct occurred while he was also heavily addicted to alcohol and narcotics.  De La 
Cruz also readily accepted responsibility for his criminal conduct and was truthful in 
every statement he gave to the government.  These distinctions in the defendants’ history 
and characteristics and conduct after arrest warrant a more significant sentence for Rufai. 
IV. 
CONCLUSION 
The Court should sentence Rufai to 71 months of imprisonment and the special 
conditions recommended by Probation, including, upon deportation, prohibiting reentry 
into the United States without the permission of the Department of Homeland Security.  
The Court should further order restitution in the amount of $604,260.  
Dated: September 19, 2022 
Respectfully submitted, 
 
NICHOLAS W. BROWN 
United States Attorney 
 
s/ Cindy Chang 
 
 
 
CINDY CHANG 
SETH WILKINSON 
Assistant United States Attorneys 
700 Stewart Street, Ste 5220 
Seattle, WA 98101 
Telephone: (206) 553-7970 
Fax: (206) 553-0582 
Email: Cindy.Chang@udsoj.gov 
Case 3:21-cr-05186-BHS   Document 54   Filed 09/19/22   Page 18 of 18

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