Nevada Man Pleads Guilty to Wire Fraud and False Tax Returns
Summary
A Nevada man, Michael J. Moore, pleaded guilty to wire fraud, aggravated identity theft, and filing false tax returns for clients. This scheme, which caused a tax loss exceeding $250,000, was operated after he had already pleaded guilty to a similar scheme. He faces significant prison time.
What changed
Michael J. Moore of Las Vegas has pleaded guilty to wire fraud, aggravated identity theft, and aiding and assisting in the filing of false federal tax returns. Moore operated a tax business, X Tax Pros, which he used to promote an illegal tax avoidance scheme by creating fraudulent entries on clients' tax returns to generate unentitled refunds. This scheme caused a tax loss to the United States exceeding $250,000 and was conducted while Moore was awaiting sentencing for a virtually identical prior scheme that resulted in a tax loss of at least $3.5 million.
Moore is scheduled for sentencing on July 16 and faces maximum penalties of 20 years for wire fraud and three years for filing false returns, plus a mandatory minimum of two years for aggravated identity theft. The IRS Criminal Investigation division investigated the case. Compliance officers should note the severity of penalties for repeat tax fraud offenses and the importance of robust internal controls to prevent such schemes.
What to do next
- Review tax preparation and filing processes for potential vulnerabilities to fraud.
- Ensure all client tax returns are accurately prepared and supported by legitimate documentation.
- Verify that employees involved in tax preparation are aware of and adhere to all relevant tax laws and regulations.
Penalties
Maximum penalties of 20 years in prison for wire fraud, three years for aiding and assisting in filing false returns, and a mandatory minimum of two years for aggravated identity theft.
Source document (simplified)
News
Press Release
Nevada Man Pleads Guilty to Second False Tax Return Scheme
Thursday, March 26, 2026
Share For Immediate Release Office of Public Affairs Continued to Operate Fraudulent Scheme After Pleading Guilty in Separate Case A Nevada man pleaded guilty today to wire fraud, aggravated identity theft and helping file false federal returns for clients just months after pleading guilty to related charges in a separate case.
According to court documents and statements made in court, 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.
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.
Updated March 26, 2026 Topic Tax Components Criminal Division USAO - Nevada Press Release Number: 26-293
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