United States of America v. Michael J. Moore

Las Vegas, Nevada, criminal defense lawyer represented the Defendant charged with attempt to evade or defeat the payment of taxes.

Michael J. Moore, of Las Vegas, operated a tax and accounting business known as X Tax Pros that he used to promote an illegal tax avoidance scheme. Moore advertised X Tax Pros as being the “only” tax and bookkeeping company specializing in clients from the adult entertainment industry. From approximately August 2025 through October 2025, Moore promised clients he could file tax returns that would eliminate the taxes they owed to the IRS; in fact, the returns he prepared for clients typically resulted in large tax refunds that the clients were not entitled to receive. To carry out the scheme, Moore created fraudulent entries on his clients’ tax returns, including purported losses from business entities belonging to other clients. In most cases, the entities were either defunct or dormant and no longer filed tax returns. In exchange, Moore required his clients to pay him certain fees, often taken directly out of their tax refund. In just three months, Moore’s scheme caused a tax loss to the United States exceeding $250,000.

Moore executed the present scheme after he had already pleaded guilty to carrying out a virtually identical scheme, one that caused a tax loss of at least a $3.5 million, in a related Nevada case, United States v. Michael J. Moore, Case No. 2:25-cr-00225-JAD-NJK. While awaiting sentencing in that matter, Moore concealed his identity to avoid detection while continuing his fraudulent criminal conduct.

For his latest conduct, Moore pleaded guilty to wire fraud, aiding and assisting the filing of a false tax return, and aggravated identity theft. He is scheduled to be sentenced on July 16 and faces maximum penalties of 20 years in prison for wire fraud and three years in prison for aiding and assisting the filing of a false tax return. He also faces a mandatory minimum penalty of two years in prison for aggravated identity theft. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.

First Assistant United States Attorney Sigal Chattah for the District of Nevada and Acting Special Agent in Charge Jarom Gregory of IRS Criminal Investigation’s Phoenix Field Office made the announcement.

IRS Criminal Investigation is investigating the case.

Trial Attorney Patrick Burns of the Criminal Division’s Tax Section and Assistant U.S. Attorney Richard Anthony Lopez of the District of Nevada are prosecuting the case.

The Defendant elected to plead guilty.