First Admitted: 2008, Illinois

Bar/Professional Activity:

Member of the Board of Directors, Accounting and Financial Women's Alliance
Chicago Bar Association, Taxation Committee
American Bar Association, Section of Taxation, Chair of the Janet Spragens Pro Bono Award Committee
Chicago Bar Association
American Bar Association
Supreme Court of the United States
U.S. Tax Court
U.S. Court of Federal Claims
U.S. Court of Appeals Federal Circuit
U.S. Court of Appeals 11th Circuit
U.S. Court of Appeals 10th Circuit
U.S. Court of Appeals 9th Circuit
U.S. Court of Appeals 8th Circuit
U.S. Court of Appeals 7th Circuit
U.S. Court of Appeals 6th Circuit
U.S. Court of Appeals 3rd Circuit
U.S. Court of Appeals 1st Circuit
U.S. District Court Western District of Wisconsin
U.S. District Court Eastern District of Wisconsin
U.S. District Court Central District of Illinois
U.S. District Court Northern District of Illinois, Member of the Trial Bar
Supreme Court of Illinois
Immediate past Chair of the Standards of Practice Committee, American Bar Association Section of Taxation, 2022
Conference Chair, Women Who Count, 2020

Verdicts/Settlements (Case Results):

John Doe v. Trump, United States, and Jane Doe v. Trump, United States. Argued on behalf of anonymous plaintiff and putative class that CARES Act provision excluding US persons who are married to ITIN Holders from Economic Impact Payment is unconstitutional. Cases were rendered moot when Congress changed the law retroactively to award EIP payments to our clients as requested in the litigation., 2020
Katholos v. Commissioner, United States Tax Court Docket No. 19011-16. The IRS sought over $4 million in taxes and penalties from my client. I was engaged less than four months from when the case was set for trial. I settled case for $32,371 within 90 days of being engaged. , 2021
Thompson v. Commissioner of Internal Revenue, decision completely in favor of the taxpayer, holding taxpayer is entitled to deduct expenses for graduate school., 2019
Lamas v. Commissioner of Internal Revenue, decision in favor of the taxpayer, holding taxpayer met material participation requirements and was able to deduct losses as active losses., 2015
Alterman v. Commissioner, decision in favor of the taxpayer, holding no transferee liability under I.R.C. 6901, 2015

Representative Clients:

I represent a client who was assessed tax penalties in excess of $25 million, and I was able to get the IRS to abate over $20 million in administrative proceeds, 2022

Transactions:

Confidential IRS settlement, complete concession of just under 1 million in civil penalties., 2021

Pro bono/Community Service:

Represent taxpayers who cannot afford legal representation before IRS and United States Tax Court.
Prepared amicus brief for the Center for Taxpayer Rights in a petition for writ of certiorari to the United States Supreme Court., 2022

Honors/Awards:

Chambers High Net Worth Guide, USA, Tax: Private Client, 2022, Band 2
Volunteer of the Year, LadderUp
Public Interest Law Initiative Fellow, Domestic Violence Legal Clinic, Chicago
Nolan Fellowship, American Bar Association Section of Taxation
Volunteer Champion Award, Center for Economic Progress (CEP)
Rising Star, Illinois Super Lawyers Magazine
Chicago’s Notable Women Lawyers, Crain’s
Legal 500, Firms to Watch – U.S. Taxes: Contentious: Moore Tax Law Group LLC, 2022
America’s Top 100 Criminal Defense Attorneys for Illinois, 2022
International Tax Review — World Tax, 2022, Highly Regarded Practitioner for Tax Controversy, USA
Best Lawyers in America, 2022
Chambers High Net Worth Guide, USA, Tax: Private Client, 2022, Band 2 — The Moore Tax Law Group LLC

Educational Background:

Scholarly Lectures/Writings:

Guinevere M. Moore