Jason M. Frierson U.S. Attorney | U.S. Attorney for the District of Nevada
A Las Vegas resident has pleaded guilty to advising clients to commit tax evasion through a fraudulent scheme. Michael J. Moore, who operated the tax and accounting business X Tax Pros, admitted in court that he promoted what he called the “Special Tax Shelter Strategy” from 2015 until April 2025.
According to court documents and statements made during proceedings, Moore told clients that by paying him certain fees, he could prepare tax returns that would eliminate their federal taxes owed and often generate large refunds. Clients paid Moore tens of thousands of dollars in fees, using money received from IRS refunds as payment.
Moore’s method involved falsifying entries on his clients’ tax returns. He often claimed clients had sustained significant losses from one or more business entities under his control. These entities typically did not conduct any real business activity, file tax returns, or report losses to the IRS. They also did not list Moore’s clients as partners. In some cases, Moore submitted false information about cost of goods sold and royalty expenses.
The total tax loss caused by this scheme exceeded $3.5 million.
Moore is scheduled for sentencing on December 8, 2025. He faces up to five years in prison along with possible supervised release, restitution payments, and other monetary penalties. The final sentence will be determined by a federal district court judge after considering U.S. Sentencing Guidelines and statutory factors.
The case is being investigated by IRS Criminal Investigation. Prosecution is led by Trial Attorney Patrick Burns of the Justice Department’s Tax Division and Assistant United States Attorney Tony Lopez for the District of Nevada.
