Date: June 26, 2025
Contact: newsroom@ci.irs.gov
HOUSTON – A former attorney has entered a guilty plea for conspiring to commit mail fraud and filing a false tax return, announced U.S. Attorney Nicholas Ganjei.
Clyde J. Moore admitted to defrauding clients out of millions of dollars in personal injury settlement funds. Between 2012 and 2021, Moore and others at his firm, including Mark Broussard misled clients about medical expenses and diverted money for personal use. Moore ran the scheme through his firm, Clyde J. Moore Attorney at Law P.C.
To carry out the fraud, Moore and others inflated medical costs and falsely told injured clients the firm had paid certain providers more than it actually had. As a result, clients received a reduced share of their settlements.
Moore funneled the skimmed funds from the firm’s trust account into personal expenses. He used the money to buy two Ferrari sports cars, pay private school tuition for his children and fund an investment account. Moore also shared stolen funds with Broussard and other members of the firm who helped carry out the scheme.
Losses from the fraud totaled approximately $2.4 million.
As part of his plea, Moore will pay restitution to the IRS of over $500,000, representing taxes owed from years of false tax returns that intentionally understated his income. In addition, he has agreed to compensate his clients for the fraud in an amount the court will determine at a later date.
U.S. District Judge George C. Hanks will impose sentencing Sept. 8. At that time, Moore faces a maximum five-year possible prison term for the conspiracy and up to three years for tax fraud. Both convictions also carry a potential $250,000 fine.
Broussard had previously pleaded guilty to the same charges and is also pending sentencing.
IRS Criminal Investigation conducted the investigation. Assistant U.S. Attorney Robert S. Johnson is prosecuting this case.
IRS Criminal Investigation (IRS-CI) is the law enforcement arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money laundering, public corruption, healthcare fraud, identity theft and more. IRS-CI special agents are the only federal law enforcement agents with investigative jurisdiction over violations of the Internal Revenue Code, obtaining a 90% federal conviction rate. The agency has 19 field offices located across the U.S. and 14 attaché posts abroad.