Nevada Man Pleads Guilty to Second False Tax Return Scheme

# Nevada Tax Preparer Pleads Guilty to Second Fraud Scheme

Michael J. Moore of Las Vegas pleaded guilty on March 26, 2026, to wire fraud, aggravated identity theft, and aiding in the filing of false federal tax returns. Moore operated a tax business called X Tax Pros, which he marketed to clients in the adult entertainment industry, promising to eliminate their tax obligations to the IRS.

Between August and October 2025, Moore created fraudulent tax returns for his clients by fabricating business losses from other clients' defunct or dormant entities. The scheme generated false refunds totaling over $250,000 in tax losses to the federal government. Moore collected fees from his clients, often directly from their refunds.

This case marks Moore's second guilty plea for substantially identical conduct. He previously pleaded guilty to a related tax scheme that caused at least $3.5 million in tax losses. Moore concealed his identity while awaiting sentencing in the first case to continue his fraudulent operations. He faces maximum penalties of 20 years for wire fraud, three years for aiding false tax return filings, and a mandatory minimum of two years for aggravated identity theft. Sentencing is scheduled for July 16, 2026.