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Press Release

Local businesses owner and employee each plead guilty to filing false tax returns after failing to report nearly $4 million in income

For Immediate Release
U.S. Attorney's Office, Northern District of Georgia

ATLANTA – Ronald S. Zieve, the owner of Hair Restoration Specialists, Inc. (“HRS”), and Marshall Boyd, the co-director of HRS, have each pleaded guilty to one count of filing a false tax return. Since 2018, Zieve deliberately failed to report approximately $3.2 million in income, and Boyd deliberately failed to report approximately $790,000 in income.

“These defendants behaved as if our tax laws did not apply to them,” said U.S. Attorney Ryan K. Buchanan. “People who cheat on their taxes, file false returns, or fail to pay taxes owed are subject to investigation and prosecution.”

“Filing false tax return documents to hide income is stealing from the U.S. government,” said Demetrius Hardeman, Acting Special Agent in Charge, IRS Criminal Investigation, Atlanta Field Office. “On behalf of the honest, law-abiding taxpayers, IRS Criminal Investigation, the Department of Justice and other law enforcement agencies will continue investigating and holding individuals accountable who willfully shirk their tax responsibilities to honestly report their income.”

According to U.S. Attorney Buchanan, the charges, and other information presented in court: Ronald Zieve failed to properly report income he earned from HRS for tax years 2017, 2018, 2019, 2020, and 2021.  In March 2021, for example, Zieve filed an IRS-1040 form for tax year 2020 that falsely reported his “other income” as $107,070 when, in fact, Zieve knew he had earned more than $1 million in other income.

An investigation of the defendants, including through the execution of a search warrant at HRS’s office, and a review of relevant business, bank, and tax records, revealed that Zieve deliberately concealed his actual income from the IRS in a variety of ways. Zieve, for instance, improperly classified personal expenses as business expenses and hid his income by directing it into bank accounts of other businesses that he controlled, but which did not actually engage in any business activities. As a result of Zieve’s failure to report approximately $3.2 million in income, he caused a tax loss to the United States of approximately $1 million.

Investigators also learned that since 2016, Zieve had been paying Boyd hundreds of thousands of dollars in cash commissions that Boyd never reported to the IRS. In February 2021, for example, Boyd filed an IRS-1040 form for the tax year 2020 that falsely reported “other income” of “$0” when, in fact, Boyd knew that he had earned approximately $191,000 in other income. As a result of Boyd failing to report approximately $790,000 in income, he caused a tax loss to the United States of approximately $266,000.

Ronald S. Zieve, 75, of Atlanta, Georgia, and Marshall Boyd, 50, of Douglasville, GA, Georgia, each pleaded guilty to one count of filing a fraudulent tax return. Sentencing is scheduled for March 5, 2024, beginning at 10:00 a.m. before U.S. District Judge Thomas W. Thrash, Jr.

This case is being investigated by the Internal Revenue Service-Criminal Investigation.

Assistant U.S. Attorney Alex R. Sistla is prosecuting the case.

For further information please contact the U.S. Attorney’s Public Affairs Office at or (404) 581-6016.  The Internet address for the U.S. Attorney’s Office for the Northern District of Georgia is

Updated November 30, 2023

Financial Fraud