About Terrence Jay
Terrence Jay Moore earned an LL.M. in Taxation from Boston University School of Law in 1990. That advanced degree anchors a practice built around federal and state tax questions. He is admitted to practice in California and Florida, and he is also admitted before the United States Court of Appeals for the Ninth Circuit.
Moore's academic credential gives him a clear technical grounding. The LL.M. program at Boston University is oriented toward complex federal tax rules, and that training shows in the subjects he handles. Rather than broad general practice, his work tends to intersect tax law, trusts and estates, and related business issues.
Over the course of his career he has worked on both transactional and controversy matters. He has prepared opinions, advised on compliance, and appeared in proceedings that require an understanding of federal tax procedure. His admissions in two states and at the Ninth Circuit allow him to move between state-level tax concerns and federal appellate matters when a case requires it.
Clients who seek him out typically need help with planning and dispute-resolution. He advises individuals, business owners, fiduciaries and their advisers on tax consequences of transactions, structuring considerations, and responses to audits or collection actions. He also handles matters that touch on corporate tax, partnership allocations, and estate tax planning. In contentious matters he prepares administrative submissions and court filings aimed at advancing his client’s position within the applicable statutory and regulatory framework.
Moore approaches tax problems in a practical manner. He lays out options, identifies risk points, and outlines the procedural steps to pursue a resolution. He writes legal analyses and drafts the types of documents that tax authorities, judges and opposing counsel expect to see. In appellate settings before the Ninth Circuit he concentrates on legal issues that arise from lower-court or agency rulings rather than on factual reexaminations.
He continues to maintain his law practice across California and Florida and remains active in matters that implicate federal tax law and procedure. His current practice centers on tax law matters for individuals and businesses.
