A Las Vegas resident has admitted to advising clients to evade taxes through a fraudulent scheme. Michael J. Moore, who operated the tax and accounting firm X Tax Pros, pleaded guilty to promoting what he called the “Special Tax Shelter Strategy” between 2015 and April 2025.
According to court documents and statements made in court, Moore told clients that by paying him certain fees, he could prepare tax returns that would eliminate their IRS tax liabilities and often generate large refunds. The fees charged were often paid from the refunds received from the IRS.
Moore executed this scheme by falsifying entries on his clients’ tax returns. In many cases, he reported large losses from business entities under his control, though these entities typically did not conduct any business activities, file tax returns, report losses to the IRS, or list the clients as partners. For some clients, Moore also falsified information about cost of goods sold and royalty expenses.
The total tax loss caused by Moore’s actions exceeded $3.5 million.
Moore is scheduled for sentencing on December 8, 2025. He faces up to five years in prison along with supervised release, restitution, and monetary penalties. The final sentence will be determined by a federal district court judge after reviewing the U.S. Sentencing Guidelines and other legal factors.
The case is being investigated by IRS Criminal Investigation. Prosecution is being handled by Trial Attorney Patrick Burns of the Justice Department’s Tax Division and Assistant United States Attorney Tony Lopez for the District of Nevada.
