Miranda Devlin, Pandemic Relief Loan Fraud, California 2023

SAN FRANCISCO – Miranda Devlin, 37, is heading to federal prison after admitting she built a criminal empire on lies, stealing identities and fleecing the government out of hundreds of thousands of dollars in pandemic relief funds. Devlin, who has never been an attorney, received an 18-month sentence today in United States District Court, announced Acting United States Attorney Stephanie M. Hinds.

Devlin, also known as Miranda M. and Miranda P., pleaded guilty in July 2021 to a dizzying array of offenses. From 2012 through 2020, she systematically preyed on individuals and the government, culminating in a brazen scheme to impersonate lawyers and defraud the Paycheck Protection Program (PPP). She brazenly stole the identities of two California-licensed female attorneys, using their credentials to represent clients in Bay Area courts – and collecting fees while doing so. She even paid one attorney’s State Bar dues to keep the license active, all without their knowledge.

The scheme wasn’t limited to courtroom cons. Devlin created a shell company, “Common Nucleus of Cancer” (CNC), with no employees and no legitimate business activity. Using CNC, she filed a fraudulent application with the Small Business Administration (SBA) for a PPP loan, claiming fabricated payroll expenses and tax payments. The lie worked. Devlin received $32,700, which she promptly spent on personal expenses. Not content with that haul, she applied for and received a second, larger loan of $336,100, bringing her total unlawful take from the pandemic relief program to $368,800.

Federal investigators from the FBI and the Treasury Inspector General for Tax Administration (TIGTA) unraveled Devlin’s web of deceit. The evidence showed she submitted falsified tax forms and records to support her PPP application, effectively robbing funds intended to support struggling businesses during the height of the COVID-19 pandemic. She also manipulated the U.S. Postal Service, requesting mail forwarding to intercept sensitive documents, including one attorney’s State Bar license card.

United States District Judge Maxine M. Chesney didn’t mince words, sentencing Devlin to 18 months in federal prison for mail fraud (18 USC § 1341) and making false statements in a loan application (18 USC § 1014). The Judge also ordered Devlin to pay a hefty restitution of $565,355, covering the full extent of her fraudulent gains. Devlin will also be subject to five years of supervised release after completing her prison sentence.

Devlin has been in custody since March 2, 2021, and will begin serving her sentence immediately. The prosecution was handled by the Special Prosecutions Section of the United States Attorney’s Office. This case serves as a stark reminder that those who exploit crises for personal gain will be held accountable, and the Grimy Times will be here to report every detail.