Michael Moore promoted a tax avoidance scheme called the “Special Tax Shelter Strategy” in Nevada for 10 years, from 2015 through 2025. Moore would create entities for his clients, that Moore himself controlled, and would falsely report that the client sustained large losses from the business. In fact, no business operations occurred, and no losses were suffered by the taxpayers. Over the years, Moore’s fraudulent activities cost the government over $3.5 million.
Moore pleaded guilty in federal court. He will be sentenced on December 8, 2025, and faces a maximum penalty of five years in prison, plus supervised release, restitution, and monetary penalties.
Although this article does not address what will happen to Moore’s clients, the statute of limitations is open for all years because there is no limitation when it comes to civil fraud. If the IRS wishes to audit the clients of Mr. Moore, it may do so, and collect the tax due or return of refunds issued. To read the full report, click here.
