A complex tax fraud case involving fake trusts, forged documents, and a fraudulent refund claim has ended in a guilty verdict. Federal prosecutors say the scheme successfully tricked the IRS into releasing over a million dollars before investigators uncovered the deception.
The Start of the Scheme
A York, Pennsylvania woman, Queen Naja — also known as Renata Winifred Ince and Naja Talibah Zahir — has been found guilty of leading a major fraud scheme that cost the United States government more than $1 million. The verdict was announced by Acting United States Attorney Kevin Davidson after a federal jury reached its decision on August 13, 2025.
Naja worked with Quentin Diego Sturgeon of Montgomery, Alabama, to trick the Internal Revenue Service (IRS) into sending them a huge sum of money. According to court evidence, the two first connected through social media in April 2021.
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The plan began when Naja reached out to Sturgeon with a detailed idea to illegally get funds from the IRS. They decided to create a legal trust, file false documents, and send in a fake check. The intention was to make it appear that a trust had overpaid taxes and was due a refund.
How They Pulled It Off
Following Naja’s instructions, Sturgeon created a trust and named himself the trustee. This was the first step in their plan. They then sent several fake documents to the IRS, claiming that the trust had made large tax payments.
To strengthen the lie, Naja submitted a payment voucher along with a fraudulent check. This was designed to fool the IRS into believing that money had actually been paid. After this, Sturgeon filed a request for a tax refund, claiming that the trust had paid too much.
The scheme worked for a short time. The IRS issued a U.S. Treasury check worth $1,010,561.26 based on the false paperwork. According to prosecutors, this money was never rightfully theirs.
Court records revealed that Sturgeon admitted during his plea hearing that he used part of the stolen money to buy expensive items, including a luxury Mercedes-Benz car.
The Legal Outcome
Sturgeon pleaded guilty to conspiracy to commit mail fraud and money laundering on November 25, 2024. His guilty plea meant he admitted his role in the scheme and took responsibility for his actions.
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Naja, however, chose to go to trial. After reviewing the evidence and hearing from witnesses, the jury found her guilty of conspiracy to commit mail fraud.
Both Naja and Sturgeon now face serious consequences. Each could be sentenced to up to 20 years in federal prison. They could also face large fines and be ordered to pay back the stolen money. There is no parole in the federal prison system, meaning if they are sentenced, they will serve nearly the full length of their prison term.
The case was investigated by IRS Criminal Investigation (IRS-CI) with assistance from the Montgomery Police Department. Assistant United States Attorneys Megan A. Kirkpatrick and Melanie E. Corbett are prosecuting the case.
Acting U.S. Attorney Kevin Davidson stated that the conviction was the result of strong cooperation between federal prosecutors, IRS Criminal Investigation, and local law enforcement. Special Agent in Charge Demetrius Hardeman of the IRS-CI Atlanta Field Office said that the case shows how skilled agents are at tracking money to catch those who defraud the tax system.