Court Rules
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Enforcement ActionLow Risk

Conviction of Tax Preparer Miles Burton Marshall for Decades-Long Ponzi Scheme

Miles Burton MarshallApril 28, 2026New York Attorney General

Consumers Affected

988

Summary

New York Attorney General Letitia James announced the conviction of tax preparer and insurance agent Miles Burton Marshall for operating a decades-long Ponzi scheme that defrauded 988 investors out of more than $50 million. Marshall pleaded guilty to Grand Larceny in the Second Degree, Securities Fraud under the Martin Act, and Scheme to Defraud in the First Degree, and faces four to 12 years in prison plus approximately $90 million in restitution to victims.

Remedy

Marshall will be sentenced to four to 12 years in state prison and must enter judgments in favor of 988 victims totaling approximately $90 million in principal and interest restitution.

Contract Impact

This enforcement action involves criminal securities fraud and Ponzi scheme charges, not privacy violations, so there are no privacy-related contract clauses (e.g., data processing, breach notification, consent) to review in vendor, customer, or employee agreements as a result of this action.

Laws Cited

Martin ActGrand Larceny in the Second DegreeScheme to Defraud in the First Degree

Violation Types

Entity Details

Entity

Miles Burton Marshall

Industry

Financial Services

Official Sources

Source Evidence

Entity Name
"Miles Burton Marshall"
Laws Cited
"Martin Act"
Laws Cited
"Grand Larceny in the Second Degree"
Laws Cited
"Scheme to Defraud in the First Degree"
Violation Types
"operating a massive Ponzi scheme that fraudulently stole more than $50 million from 988 investors"
Consumers Affected
"988 investors"

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