Nevada Tax Preparer Michael Moore Sentenced to 60 Months for $3.5 Million Fraud Schemes
Michael J. Moore, a former CPA from Las Vegas, has been sentenced to 60 months in prison for orchestrating two fraudulent tax return schemes that resulted in over $3.5 million in losses to the IRS. According to the U.S. Department of Justice, Moore operated a tax preparation, bookkeeping, and accounting business that catered to clients in the adult entertainment industry. From 2015 through 2025, Moore promoted a "Special Tax Shelter Strategy," promising clients that for a fee, he could eliminate their tax obligations and generate large refunds. He achieved this by making false and fraudulent entries on tax returns, including fictitious business expenses. In some instances, Moore used a former employee's identity and personal information without their consent to file these fraudulent returns. After being charged for this scheme, he engaged in a separate fraud involving the preparation of false returns for clients, reporting false losses from defunct or dormant corporate entities. Moore pleaded guilty to one... 
