San Francisco woman Miranda Devlin, 37, was sentenced to 18 months in federal prison for ripping off the government for $368,800 in pandemic relief funds and impersonating licensed California attorneys to run a shadow legal practice. Devlin, who has never been an attorney, admitted to stealing the identities of two female lawyers, using their bar license numbers, and even forwarding their mail to herself—all while representing clients in Bay Area courtrooms.
The scheme stretched from March 2012 to May 2020, when Devlin, operating under aliases including Miranda M. and Miranda P., forged her way into the legal system by fabricating credentials and deceiving the public. She paid one attorney’s State Bar dues without consent to keep the license active, ensuring her impersonation remained credible. Multiple victims hired her for legal representation, believing she was a licensed professional, only to discover later they’d been duped by a fraudster with no bar standing.
Devlin’s criminal reach expanded in 2020 when she exploited the federal Paycheck Protection Program (PPP), created under the CARES Act to help struggling small businesses. She submitted a PPP loan application claiming to run a business called Common Nucleus of Cancer (CNC) with real payroll and tax obligations in 2019. In reality, CNC was a shell—no employees, no expenses, no legitimacy. She faked tax documents and financial records to support her claims.
Based on those lies, Devlin pocketed a $32,700 PPP loan. She didn’t spend a dime on business costs. Instead, she funneled the cash into her personal accounts. But she didn’t stop there. Devlin doubled down, applying for—and receiving—a second loan worth $336,100. In total, she stole $368,800 from pandemic relief programs meant to aid struggling Americans during a national crisis.
On July 21, 2021, Devlin pleaded guilty to mail fraud under 18 USC § 1341 and making false statements in a loan application under 18 USC § 1014. U.S. District Judge Maxine M. Chesney handed down the 18-month sentence and ordered Devlin to pay $565,355 in restitution. She’ll also face five years of supervised release after prison.
Devlin has been in federal custody since March 2, 2021, and will serve her sentence immediately. The case was prosecuted by the U.S. Attorney’s Office Special Prosecutions Section, with investigation led by the FBI and the Treasury Inspector General for Tax Administration (TIGTA). The fallout underscores the brazen abuse of emergency relief systems by those willing to exploit public trust for personal gain.
RELATED: Fake Lawyer Steals $368K in Pandemic Loans, Gets 18 Months
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Key Facts
- State: California
- Agency: DOJ USAO
- Category: Fraud & Financial Crimes
- Source: Official Source ↗
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