SCHEDULE AN APPOINTMENT (312) 549-9990
SCHEDULE AN APPOINTMENT (312) 549-9990
Guinevere Moore represents taxpayers in significant disputes with the Internal Revenue Service, the Department of Justice, Tax Division, and state taxing agencies. She is the Managing Member of Moore Tax Law Group, LLC, a tax controversy and tax litigation firm with offices in Chicago and New York.
Guinevere has over fifteen years of experience helping taxpayers resolve significant disputes with the IRS and state tax agencies. She routinely represents taxpayers in high-stakes criminal and civil tax disputes. At Moore Tax Law Group LLC, we take a holistic approach to representing clients. We believe the only way to accomplish the best possible outcomes for our clients is by truly getting to know our clients. Some clients want to win at all costs. Some clients want to resolve the issue as quickly as possible, and are willing to concede issues they would likely win in litigation in order to put the problem with the IRS behind them. Most fall somewhere in between. Guinevere gets to know her clients and ensures that she has a deep understanding of their needs and preferences before developing a strategy for the case.
She is a frequent speaker and author, routinely publishing articles and speaking at conferences around the world on tax controversy and tax litigation in Forbes, Bloomberg, and Tax Notes.
Guinevere lives in Chicago with her husband and their four children. She enjoys being active and all of her best ideas come to her while riding her bike to work, running, walking, or rowing.
Guinevere represents taxpayers in significant civil tax disputes of all kinds – assessable penalties, income, estate, gift, payroll, excise, and sales tax. She has resolved tax disputes on behalf of individuals, partnerships, corporations, trusts, and estates.
Every taxpayer wants to resolve their case with the IRS without litigation, and it is always our goal to work with the IRS to try to reach an agreement administratively. Guinevere has assisted taxpayers in resolving disputes with the IRS at the examination level and at IRS appeals, and these agreements reached without litigation are often the most rewarding.
If an agreement with the IRS can’t be reached, Guinevere has significant experience litigating on behalf of her clients. She has acted as lead counsel for taxpayers in United States Tax Court, Federal District Court, and the Court of Federal Claims, as well as in Courts of Appeal around the country, including the Seventh Circuit, the Eleventh Circuit, and the D.C. Circuit. She has litigated on behalf of taxpayers in the Supreme Court of the United States representing amicus curie, twice leading to taxpayer favorable outcomes.
In recent years Ms. Moore has increased her representation of clients in valuation matters, including representing appraisers and taxpayers defending valuations. She is defending clients against imposition of various penalties associated with technical foot-faults associated with appraisals and the technical guidelines set forth in Treasury Regulations 26 CFR section 1.170A-14 and associated regulations.
Guinevere and the Moore Tax Law Group team represent clients in federal criminal tax investigations and white collar cases all over the country. Most of Guinevere’s criminal tax and white collar defense work is on cases no one has ever heard of and never will. That is because no one wants to “win” a criminal tax case, they want the case to be resolved without formal charges ever being brought. Guinevere works to resolve her cases quietly, cooperatively, by demonstrating why the government should not bring charges.
If it is not possible to avoid charges entirely, Guinevere will work to accomplish her client’s individual objectives to resolve the case. This can mean working with the government to craft a creative plea and sentencing agreement, or it might mean going to trial. The decision of whether to accept a plea or proceed to trial is a deeply personal one for each criminal defendant, and Guinevere works with her clients to ensure that they have all of the information necessary to make the best decision possible.
If a client decides to go to trial, Guinevere and her team are ready and experienced. The Pew Research Center recently reported that fewer than 1% of federal criminal defendants were acquitted in 2022. Moore Tax Law Group secured a complete acquittal in the summer of 2023 after a twelve-week jury trial of their client in the Northern District of Georgia with Guinevere Moore as lead counsel.
Chicago, Illinois
J.D. – 2008
Honors: cum laude
B.A. – 2003
Honors: With Highest Honors
In addition to these publications, attorney Guinevere Moore is a regular tax contributor to Forbes, which you can view here.
Guinevere is an active member of the tax bar. She is an active member of the American Bar Association, Section of Taxation. She is currently serving on Council and has previously served as the chair of the Standards of Tax Practice Committee. In that role, she helps design and implement continuing education seminars for attorneys and tax professionals focusing on civil and criminal tax disputes and tax ethics.
After her twin boys were born two months early and spent two months in the NICU, Guinevere was introduced to the March of Dimes. They are alive today due in large part to the life-saving treatment that the March of Dimes developed. Guinevere and her husband have since become members of the Chicago Board of Directors of that organization and are actively involved in helping improve the health of all moms and babies.
Her favorite charities to support include the Irving Park Food Pantry, The Chicago Park District, Friends of Disney II, and Hamlin Park Baseball Association.
Guinevere and Moore Tax Law Group have a strong commitment to pro bono.
Guinevere and Moore Tax Law Group have a strong commitment to pro bono. Guinevere was recognized by the American Bar Association for the hard work and dedication to this commitment and received the 2024 Janet Spragens Pro Bono Award.
Representation for taxpayers who cannot afford representation helps all tax administration be more fair and just. Most of our pro bono cases are resolved at the IRS level. For example, we recently secured complete abatement of information reporting penalties for an Illinois School District pro bono at the IRS level. Some of the individual taxpayer cases taken on pro bono or low bono in United States Tax Court have resulted either complete or almost complete taxpayer victories, including:
Hughes v. Commissioner, 6283-21
Taxco Sterling v. Commissioner, 32579-21L
Thompson v. Commissioner, 4165-19
Pryor v. Commissioner, 13514-17
Bartom v. Commissioner, 13236-15
Heindl v. Commissioner, 3329-11
Satchu v. Commissioner, 14431-11L
Guinevere Moore is serving as Co-Chair of Women Who Count. Register and Learn more here.
Guinevere Moore is presenting “When is it time for an Engagement Checkup?” at the Illinois CPA Society Summit. Register and learn more here.
Guinevere Moore is presenting “Best Practices for Defending an IRS Examination” at the National Association of Tax Professionals 2020 National Conference and Expo in San Antonio. Register and learn more here.
Guinevere Moore is presenting “Real Estate 199A Aggregation and 469 Grouping Rules: Real Estate and Safe Harbor Election” for Strafford.
Guinevere Moore is participating in the American Bar Association Section of Taxation 2020 May Meeting. She will be Chairing the Standards of Tax Practice Committee and Presenting, “Ethical Issues in Handling a Matter in Tax Court” Register and learn more here.
Guinevere Moore is presenting “Who is Being Audited and What Should you Do About It?” at the 20th American Bar Association Section of Taxation Annual U.S. and Europe Tax Practice Trends in Munich. Register here and learn more here
Guinevere Moore presented on a two-part series entitled Ethical Issues Related to Limited Scope Engagements and Chaired the Standards of Tax Practice Committee for the American Bar Association Section of Taxation Mid-year Meeting in Boca Raton January 30 – February 1, 2020.
Guinevere Moore presented It’s a Whole New World, Defending and Litigating Partnership Adjustments Under the Bi-Partisan Budget Act of 2015 at the American Bar Association Section of Taxation National Institute of Criminal Tax Fraud and Tax Controversy on December 12, 2019.
Guinevere Moore presented The Obligation to Report Tax Related Misconduct at the New England IRS Tax Representation Conference on November 22, 2019.
Guinevere Moore presented Seeing through the Haze, Navigating Legalized Cannabis in Illinois at the Chicago Bar Association on November 13, 2019.
Guinevere Moore has been selected to present at the IRS Nationwide Tax Forum on “Tax Treatment of Transactions in Cryptocurrency and IRS Tax Enforcement”. You can register for the Forum in Chicago being held July 23 – 25 here, or in Orlando being held August 13-15 here.
Guinevere Moore will take part in a live webinar “Real Estate 199A Aggregation and 469 Grouping Rules: Real Estate Professionals and Safe Harbor Election” on July 2, 2019 at 12:00 p.m. CST. (Available from Strafford )
Guinevere Moore will be part of a panel for a live webinar entitled “Amending LLC and Partnership Agreements to Address Tax Reform and the Current IRS Audit Rules: Tax Law Considerations, Former Partner Contributions to Tax Liability, Push-Out Elections and More”, on June 25, 2019 at 12:00 p.m. CST (Available from Strafford )
Rock–Partnership Representative–Hardplace, NYU Tax Controversy Forum, New York, NY, June 20-21, 2019
Representing Taxpayers During Summons and Other IRS Interviews, ABA Section of Taxation 2019 May Tax Meeting, Washington DC, May 10-11, 2019
Updated Voluntary Disclosure Practices: Is this the Correct Path for your Noncompliant Client?, Federal Bar Association Tax Law Conference, Washington, DC, March 9, 2019
Guinevere Moore presented Partnership Representatives: IRS Regulations Under Section 623 and Challenges for Pass-Through Entities on February 13, 2019 through Stafford, program download is available here.
What Everyone Needs to Know about Cryptocurrency: Part One: Tax Treatment of Cryptocurrency Transactions; Part Two: Enforcement When Cryptocurrency Transactions Go Wrong, 35th Annual National Institute on Criminal Tax Fraud, Las Vegas, NV, Dec. 15, 2018
Civil Tax Workshop: Responding to Summonses, ABA 35th Annual National Institute on Criminal Tax Fraud, Las Vegas, NV, Dec. 13, 2018
Ethical Issues Regarding Partnership Representatives, ABA 2018 Fall Tax Meeting, Atlanta, GA, Oct. 4-6, 2018
Advise on Extending Statute of Limitation, ABA 2018 Fall Tax Meeting, Atlanta, GA, Oct. 4-6, 2018
Reasonable Reliance Defense and Work Product Protection, Federal Bar Association 42nd Annual Tax Law Conference, March 9, 2018
Ethical Issues/Experts in Federal Tax Practice, Federal Bar Association 42nd Annual Tax Law Conference, March 9, 2018
280E – Current Law and Analysis, ABA Tax Section 2018 Midyear Meeting, San Diego, CA, February 8-10, 2018
Preparing Witnesses to Testify, ABA Tax Section 2018 Midyear Meeting, San Diego, CA, February 8-10, 2018
Guinevere Moore hosted a live webinar called “Partnership Representatives: New IRS Final Regulations Under Section 6223 and Challenges for Pass-Through Entities” on January 30, 2018. The webinar record is available from Strafford.
Marijuana: Ethical and Legal Issues in Representing Taxpayers, ABA 34th Annual National Institute on Criminal Tax Fraud and Seventh Annual National Institute on Tax Controversy, December 6, 2017
Ethical Issues in Preserving and Collecting Evidence, ABA Tax Section 2017 May Meeting, May 12, 2017
Responding to IRS Penalties, IRS Nationwide Tax Forum, Chicago, IL, July 13 and 14, 2016
Nuts and Bolts of Tax Court Litigation: Trial, ABA Mid-Year Meeting, January 2016
Disclosure, FOIA and Tax Litigation, ABA Mid-Year Meeting, January 2016
Unreported Offshore Assets – Disclosures and Audits 3rd Annual International Tax Enforcement Conference, October 16, 2015
American Bar Association’s 2015 Joint Fall CLE Meeting Ethical Issues Arising in Discovery; Kicking the Habit: Using Kovel Responsibly; Aggressive IRS Audit Techniques – Tales from the Trenches (Moderator), September 17-19, 2015 Initiating a New Client Engagement – Ethical and Practice Standards American Bar Association, Section of Taxation, May Meeting, Washington, D.C., May 8, 2015
American Bar Association Section of Real Property, Trust and Estate Law 2015 Spring Symposia CLE Meeting Moderator, Get Ready: Global Tax Enforcement is on the Rise for High-Wealth Taxpayers, April 30-May 1, 2015 Career in Tax Law Panel Northwestern University School of Law, March 18, 2015
American Bar Association Section of Taxation 2015 Midyear Meeting Ethical Issues in Federal Tax Practice – The Government Perspective, January 29-31, 2015
The Illinois CPA Society 2014 Tax Conference Offshore Tax Compliance: Often Forgotten Informational Forms and the IRS’s Offshore Voluntary Disclosure Programs, November 12, 2014
American Association of Attorney-Certified Public Accountants (AAA-CPA) Fall Meeting and Education Conference Offshore Tax Compliance: Often Forgotten Informational Forms and the IRS’s Offshore Voluntary Disclosure Programs, November 5-8, 2014
American Bar Association Section of Taxation 2013 May Meeting Moderator, Ethical Issues in Federal Tax Practice – The Government Perspective, May 10, 2013 Proposed Circular 230 Regulations: Adopting a Principles-Based Approach to Written Tax Advice Annual Philadelphia Tax Conference, November 14, 2012
American Bar Association Joint Fall CLE Meeting Panelist, Addressing Concerns About the Ethical Judgments for a Supervising Attorney; Moderator, Ethical Issues in Federal Tax Practice – The Government Perspective, September 13-15, 2012