Pennsylvania Woman Sentenced to Nearly 14 Years in Prison for Role in $2 Million Fraud Scheme Against the Federal Government

Today, Acting United States Attorney Kevin Davidson and Special Agent in Charge Demetrius Hardeman of the IRS Criminal Investigation's Atlanta Field Office, announced the sentencing of a York, Pennsylvania woman for her role in a scheme that defrauded the United States government of more than $2 million.

On April 15, 2026, a federal judge sentenced 45-year-old Queen Naja, also known as Renata Winifred Ince and Naja Talibah Zahir, to 165 months in prison for conspiracy to commit mail fraud. In addition to her term of imprisonment, the court ordered Naja to serve three years of supervised release following her release from prison. The court also ordered restitution in the amount of $2,065,797.26.

According to court records and evidence presented at trial, in April 2021, Naja contacted co-conspirator Quentin Diego Sturgeon of Montgomery, Alabama, through social media with a plan to fraudulently obtain funds from the Internal Revenue Service (IRS). The scheme involved creating a legal trust, submitting false tax documents, and filing a fraudulent payment in order to generate a refund to which the conspirators were not entitled. As a result, the IRS issued a U.S. Treasury check in the amount of $1,010,561.26.

Sturgeon previously pleaded guilty to conspiracy to commit mail fraud and money laundering and was sentenced on August 26, 2025, to 12 months in prison followed by three years of supervised release. He was also ordered to pay $1,010,561 in restitution jointly with Naja.

In addition to Queen Naja's scheme with Sturgeon, the court determined that her criminal activity included filing false returns and fraudulent payments on behalf of herself and other individuals. Specifically, the court ordered her to pay restitution for $1,055,236.12 in refunds issued to Queen Naja's mother as a result of Queen Naja's fraudulent payments.

With part of the refund checks that her mother received, Queen Naja bought a house, where she lived for several years while continuing to commit her fraudulent activity. Between trial and sentencing, she listed that house and all its furniture for sale. IRS-CI obtained a seizure warrant for the proceeds of that sale, securing $214,010.42 for the government.

The court also determined that Queen Naja submitted numerous fraudulent payments to the IRS in an effort to obtain additional refunds. If Queen Naja's efforts had been successful, she would have caused the IRS an additional $428,732,324.56 in losses.

"This defendant orchestrated a complex fraud scheme designed to exploit the United States government and steal taxpayer funds," said Acting United States Attorney Davidson. "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."

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

Internal Revenue Service Criminal Investigation (IRS-CI) investigated this case with assistance from the Montgomery Police Department and the United States Marshals Service. Assistant United States Attorney Megan A. Kirkpatrick prosecuted the case.