Miles Elletson, 55, of Eagle, Idaho, was sentenced on Apr. 6 to 52 months in federal prison for wire fraud and filing false tax returns, according to an announcement by U.S. Attorney Bart M. Davis.
The case highlights the ongoing efforts by federal authorities to prosecute financial crimes that impact both businesses and taxpayers. The prosecution is part of the broader work of the U.S. Attorney for the District of Idaho, which enforces federal laws through prosecutions and civil litigation in the state, according to the official website.
Court records show that between June 2017 and December 2020, Elletson carried out a scheme that defrauded Business-1 of approximately $478,013 by submitting fraudulent invoices through Advanced Purchasing Services LLC (APS). He directed payments into accounts he controlled while disguising them as legitimate business expenses. In addition to wire fraud, Elletson failed to report this income on his personal tax returns from 2017 through 2020, resulting in a tax loss of $161,354 which he has been ordered to repay as restitution.
Senior U.S. District Judge B. Lynn Winmill also ordered Elletson to serve two years of supervised release following his prison term. Elletson pleaded guilty on June 11, 2025.
“The U.S. Attorney’s Office will continue to prosecute cases where individuals defraud and embezzle from businesses and taxpayers,” said Davis. “We commend the work of our law enforcement partners for their work in helping bring financial crimes defendants to justice.” Amanda Prestegard, Special Agent in Charge at IRS-CI Denver Field Office said: “Elletson devised a scheme to abuse his position for personal gain and placed an unfair burden on honest taxpayers… Financial crimes carry severe consequences, and this case is the latest example of what happens when someone thinks they are above the law.” Davis also commended efforts by Internal Revenue Service – Criminal Investigation and Garden City Police Department leading up to these charges.
The office responsible for this prosecution employs about sixty staff members including assistant attorneys as well as paralegals and administrative personnel according to its official website. Its jurisdiction covers all regions within Idaho—urban centers as well as rural areas—through main offices and branch locations according to its official website. Notably among its past attorneys are individuals who have gone on serve prominent roles such as territorial supreme court justice or state governor according to its official website.
Assistant U.S. Attorney Darci Crane prosecuted this case.
