Miranda Devlin, Pandemic Relief Loan Fraud, California 2021

San Francisco, California – A local woman has been sentenced to 18 months in federal prison for making false statements in a loan application for federal government pandemic relief funds and for mail fraud involving the stealing of California attorneys’ identities and practicing law.

Miranda Devlin, 37, of San Francisco, pleaded guilty on July 21, 2021, to violating 18 USC § 1341 and making false statements in a loan application in violation of 18 USC § 1014. Devlin admitted to submitting a Paycheck Protection Program (PPP) borrower application form requesting money from the United States Small Business Administration (SBA) program.

Devlin’s PPP application contained several deliberately false statements that Devlin certified as true. Her statements included that she had a business named Common Nucleus of Cancer (CNC) and that it had 2019 payroll expenses and also had paid taxes in 2019. CNC was, however, only a shell company. In her plea agreement, Devlin admitted that CNC had no employees and no business expenses.

Devlin admitted that she received a PPP loan of $32,700 and a larger, additional loan in the amount of $336,100 from the SBA. In all, Devlin admitted that she unlawfully received a total of $368,800 from the SBA in government pandemic relief loans.

Devlin also admitted to stealing the identities of two female attorneys licensed by the State Bar of California and deceiving people into believing she was a licensed attorney. She represented multiple individuals in the courtrooms of Bay Area county Superior Courts.

United States District Judge Maxine M. Chesney ordered that Devlin pay restitution in the amount of $565,355. The sentence also included a 5 year period of supervision following Devlin’s release from prison. Devlin has been in custody since March 2, 2021.

The case was investigated by the Federal Bureau of Investigation and the Treasury Inspector General for Tax Administration. The United States Attorney’s Office Special Prosecutions Section prosecuted the case.

Devlin has been sentenced to 18 months in federal prison for pandemic relief loan fraud and impersonating attorneys. Her sentence will begin immediately.

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