$2 Million Fraud Scheme Involving Montgomery Resident Leads to 14-Year Prison Term

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Dale County Chronicle

MONTGOMERY—A York, Pennsylvania woman has been sentenced to nearly 14 years in federal prison after being convicted in a wide-ranging fraud scheme that targeted the federal government and resulted in more than $2 million in losses.

Federal prosecutors announced that 45-year-old Queen Naja, who also used the names Renata Winifred Ince and Naja Talibah Zahir, was sentenced on April 15, 2026, to 165 months in prison for conspiracy to commit mail fraud. In addition to her prison sentence, she will serve three years of supervised release and must repay $2,065,797.26 in restitution.

Evidence presented in court showed that the scheme began in April 2021 when Naja reached out via social media to a Montgomery man, Quentin Diego Sturgeon, proposing a plan to obtain money from the Internal Revenue Service through fraudulent means. The operation centered on creating a trust, filing falsified tax paperwork, and submitting a bogus payment to trigger a refund.

That effort resulted in the issuance of a U.S. Treasury check totaling just over $1 million.

Sturgeon previously pleaded guilty to his role in the case, which included conspiracy to commit mail fraud and money laundering. He was sentenced in August 2025 to one year in prison followed by three years of supervised release, and he was ordered to share responsibility for more than $1 million in restitution.

Court findings showed Naja’s actions extended beyond that single scheme. She was also linked to additional fraudulent filings submitted on behalf of herself and others, including her mother. Authorities said those filings led to more than $1 million in improper refunds, which were included in the restitution order.

Investigators determined that some of the money was used to purchase a home where Naja lived for several years while continuing her activities. Before sentencing, she attempted to sell the property and its contents, but federal agents obtained a seizure warrant and recovered more than $214,000 from the proceeds.

Officials also said Naja attempted to expand the fraud significantly by submitting numerous additional false payments to the IRS. If those attempts had succeeded, losses could have exceeded $428 million.

Acting U.S. Attorney Kevin Davidson said the case highlights the seriousness of financial crimes involving taxpayer funds.

“This defendant orchestrated a complex fraud scheme designed to exploit the United States government and steal taxpayer funds,” Davidson said. “Crimes like this strike at the heart of our nation’s tax system and undermine public trust. Those who engage in this type of criminal conduct must be held accountable and face serious consequences.”

Demetrius Hardeman, special agent in charge of IRS Criminal Investigation’s Atlanta Field Office, said investigators remain focused on uncovering fraud schemes.

“With fabricated documents and a fraudulent refund request, Queen Naja sought to exploit the federal tax system for more than a million dollars,” Hardeman said. “The special agents of IRS CI are committed to identifying and investigating individuals who deliberately attempt to misuse the tax system for personal gain.”

The investigation was led by IRS Criminal Investigation with assistance from the Montgomery Police Department and the U.S. Marshals Service. Assistant U.S. Attorney Megan A. Kirkpatrick prosecuted the case.


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