Investment adviser pleads guilty in KPMG tax case

NEW YORK, Sept 10 (Reuters) - An investment adviser set to go on trial in a tax shelter case involving accounting firm KPMG [KPMG.UL] pleaded guilty to conspiracy on Monday for his role in selling the questionable shelters.

David Amir Makov, an investment adviser who did not work at KPMG, entered his plea in U.S. District Court in Manhattan.

Prosecutors have accused former KPMG partners and other defendants of helping to cheat the federal government out of $2.5 billion through tax shelters for wealthy clients. Charges were dismissed against 13 of 18 defendants in July when U.S. District Judge Lewis Kaplan ruled that the government interfered with their right to counsel.

Makov's plea is the second guilty plea in the case. An ex-KPMG partner, David Rivkin, entered a guilty plea and agreed to cooperate with prosecutors last year. (Reporting by Emily Chasan and Martha Graybow)