LAS VEGAS (FOX5) — A Nevada tax preparer was sentenced Wednesday to 60 months in prison for operating two false tax return schemes, according to the U.S. Department of Justice.
Michael J. Moore, of Las Vegas, is a former CPA who operated a tax preparation, bookkeeping and accounting business that advertised itself as specializing in clients from the adult entertainment industry, according to court documents and statements made in court.
Details of the schemes
From 2015 through 2025, Moore promoted a fraudulent tax avoidance scheme called the “Special Tax Shelter Strategy,” according to the DOJ. As part of the scheme, Moore promised clients that in exchange for a fee, he could prepare a tax return that eliminated the taxes they owed to the IRS and, in most cases, create a large tax refund, officials said. Fees for the strategy were paid using the refund money clients received from the IRS, and in many instances, clients were required to pay tens of thousands of dollars in fees, according to the DOJ.
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To carry out the scheme, Moore made false and fraudulent entries on clients’ tax returns, including false business expenses frequently amounting to hundreds of thousands of dollars in losses, officials said. In some instances, Moore prepared and filed tax returns using a former employee’s name and personal identifying information without their permission or knowledge, according to the DOJ.
After being charged in connection with the “Special Tax Shelter Strategy,” Moore engaged in a separate scheme involving the preparation of false returns for clients, according to the DOJ. In that scheme, Moore typically reported false losses from one or more corporate entities, most of which were defunct, dormant or carried on no business, officials said. The reported losses were false because the clients had not incurred the expenses, according to the DOJ.
In total, Moore caused a tax loss to the IRS of more than $3.5 million, officials said.
Guilty plea and case details
Moore pleaded guilty to one count each of tax evasion, helping a client file a false tax return, wire fraud and aggravated identity theft, according to the DOJ.
“Michael Moore lied to his clients and lied to the IRS all while lining his own pockets,” said Assistant Attorney General Colin M. McDonald of the Justice Department’s National Fraud Enforcement Division. “To conceal his involvement in his criminal conduct, Mr. Moore impermissibly used a former employee’s identity to file fraudulent returns. Return preparers like Mr. Moore who abuse their clients’ trust and undermine the integrity of the internal revenue laws will continue to be brought to justice by the Fraud Division’s Tax Section, our U.S. Attorneys, and our law enforcement partners like IRS-CI.”
“Today’s sentence sends a clear message that those who manufacture fake wage records for personal enrichment will face severe federal prison time,” said First Assistant U.S. Attorney Sigal Chattah for the District of Nevada.
“Moore’s schemes were designed to cheat the tax system while shifting the resulting burden onto law abiding taxpayers,” said Acting Special Agent in Charge David Lowe of the IRS Criminal Investigation San Francisco Field Office. “Today’s sentence underscores that IRS-CI will aggressively pursue those who exploit the tax system for personal gain, and it should serve as a reminder that financial crimes carry serious consequences.”
IRS Criminal Investigation San Francisco Field Office investigated the case. Trial Attorney Patrick Burns of the National Fraud Enforcement Division’s Tax Section and Assistant U.S. Attorney Tony Lopez for the District of Nevada prosecuted the case.
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