Two current and two former Ernst & Young partners were found guilty of tax fraud and conspiracy charges related to tax shelters.

The four men were charged in May 2007 with developing and marketing tax shelters for wealthy individuals who were making over $10 million a year. They set up a group at E&Y in 1998 to develop tax shelters known at first as VIPER (Value Ideas Produce Extraordinary Results) and later as SISG (Strategic Individual Solutions Group).

A Manhattan jury found the four men guilty on all counts after a two-month trial. They included former tax partners Robert Coplan of Plano, Texas, and Brian Vaughn of Calhoun, La. The other two partners are on administrative leave: Martin Nissenbaum of Brooklyn and Richard Shapiro of Rye Brook, N.Y.

Ernst & Young did not immediately respond to a request for comment.