Pennsylvania Woman Convicted in Million-Dollar Government Fraud Scheme

MONTGOMERY, AL - Today, Acting United States Attorney Kevin Davidson and Special Agent in Charge Demetrius Hardeman, with the IRS Criminal Investigation Atlanta Field Office, announced that a federal jury has convicted a York, Pennsylvania woman for her role in a conspiracy that defrauded the United States government of more than $1 million. On August 13, 2025, the jury found 44-year-old Queen Naja, also known as Renata Winifred Ince and Naja Talibah Zahir, guilty of conspiracy to commit mail fraud.

According to court records and evidence presented at trial, in April 2021, Naja contacted 42-year-old Quentin Diego Sturgeon of Montgomery, Alabama, through social media with a proposed scheme to illicitly obtain funds from the Internal Revenue Service (IRS). The plan involved creating a legal trust, filing false documents with the IRS, and submitting a fraudulent check in order to trigger a payment to Sturgeon to which he was not entitled.

Testimony at trial detailed the coordinated efforts of the two co-conspirators. First, Sturgeon, as directed by Naja, created a trust naming himself as trustee. The two then submitted multiple fraudulent documents to the IRS falsely reporting tax payments from the trust. Naja also submitted a payment voucher accompanied by a bogus check. Once that was done, Sturgeon filed paperwork claiming the trust had made an overpayment and requested a refund. As a result of these combined false submissions, the IRS issued a U.S. Treasury check for $1,010,561.26.

Sturgeon pleaded guilty on November 25, 2024, to conspiracy to commit mail fraud and money laundering. During his plea hearing, Sturgeon admitted to his role in the scheme and acknowledged using proceeds to purchase high-value personal items, including a Mercedes-Benz automobile.

Sentencing hearings for both defendants will be scheduled in the coming months. Naja and Sturgeon each face a maximum penalty of 20 years in federal prison, substantial fines, and an order of restitution. There is no parole in the federal system.

"This conviction is the result of outstanding cooperation between federal prosecutors, IRS Criminal Investigation, and local law enforcement," stated Acting United States Attorney Davidson. "This verdict should send a clear warning that if you defraud the United States government, you will be held accountable. Our office will continue to protect taxpayer dollars and pursue those who seek to steal from the public treasury."

"The federal jury held Queen Naja accountable for their fraudulent methods to steal money from American taxpayers," said Special Agent in Charge Hardeman. "Criminal prosecution and lengthy prison terms await those who defraud the tax system. IRS Criminal Investigation special agents are highly skilled at following the money to find those who defraud our tax system for personal gain."

Internal Revenue Service Criminal Investigation (IRS-CI) investigated this case with assistance from the Montgomery Police Department. Assistant United States Attorneys Megan A. Kirkpatrick and Melanie E. Corbett are prosecuting the case.