Las Vegas resident Michael J. Moore pleaded guilty today to one count of wire fraud and one count of aggravated identity theft, admitting to operating a fraudulent tax scheme through his business, X Tax Pros. Court documents reveal Moore targeted clients in the adult entertainment industry, falsely advertising his ability to eliminate their tax obligations.
Between August and October 2025, Moore prepared false tax returns for clients, generating undeserved refunds by fabricating business losses linked to defunct or inactive entities. He then charged clients fees, often deducted directly from the fraudulent refunds received. The scheme resulted in a significant tax loss to the United States government.
Notably, this guilty plea comes just months after Moore previously pleaded guilty to related charges in a separate case. Sentencing for the current charges has not yet been scheduled.
The investigation was conducted by the Internal Revenue Service, Criminal Investigation and the Department of Justice, Tax Division.
Source: Department of Justice