MONTGOMERY, Ala. (WSFA) – A Pennsylvania woman was sentenced at the Montgomery federal courthouse Wednesday for her role in a scheme that defrauded the U.S. government of more than $2 million, according to federal officials.
A federal judge sentenced Queen Naja — also known as Renata Winifred Ince and Naja Talibah Zahir — of York, Pennsylvania, to nearly 14 years in prison for conspiracy to commit mail fraud. The court also ordered her to serve three years of supervised release after she completes her sentence. The court also ordered restitution of $2,065,797.26.
“This defendant orchestrated a complex fraud scheme designed to exploit the U.S. government and steal taxpayer funds,” Acting U.S. Attorney Kevin Davidson said.
Court records show the scheme began in April 2021, when Naja contacted co-conspirator Quentin Diego Sturgeon of Montgomery through social media. Prosecutors said the pair created a legal trust, submitted false tax documents and filed a fraudulent payment in an attempt to generate a refund they were not entitled to.
The IRS later issued a U.S. Treasury check for $1,010,561.26, according to evidence presented at trial.
Sturgeon previously pleaded guilty to conspiracy to commit mail fraud and money laundering. He was sentenced Aug. 26, 2025, to a year in prison, followed by three years of supervised release, and was ordered to pay $1,010,561 in restitution jointly with Naja.
The court also found Naja’s criminal activity went beyond the scheme with Sturgeon. Records show she filed false returns and submitted fraudulent payments on behalf of herself and others, including actions tied to $1,055,236.12 in refunds issued to her mother. The court ordered Naja to pay that amount in restitution.
Using some of the refund money her mother received, Naja bought a house where she lived for several years while continuing the fraud, officials said. Between trial and sentencing, she listed the house and its furniture for sale. IRS Criminal Investigation obtained a seizure warrant for the proceeds, securing $214,010.42 for the government.
The court also found Naja submitted numerous additional fraudulent payments in an attempt to obtain more refunds. If those attempts had succeeded, she would have caused the IRS an additional $428,732,324.56 in losses.
“With fabricated documents and a fraudulent refund request, Queen Naja sought to exploit the federal tax system for more than a million dollars,” Special Agent in Charge Demetrius Hardeman said.
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