The Tax Court case Moore v. Commissioner is another example of how companies can lose valuable R&D credits—not because they weren’t innovative, but because they couldn’t prove it in the way the IRS requires.
The Moores claimed credits for their business activities, but the IRS and the Court denied them. Why? Their projects didn’t pass the IRS’s strict four-part test, and their documentation was weak. Wages and expenses weren’t tied to specific qualified research, leaving their claims exposed.
Every project is screened against the IRS’s four-part test. Non-qualifying activities are automatically excluded.
The system distinguishes between routine work and true R&D, so you never mistakenly claim ineligible activities.
TaxDrone.AI builds project-level reports as you go, tying wages and expenses directly to qualified research.
If your data doesn’t pass IRS standards, the system flags it immediately—before you file.
By filtering out weak claims and substantiating the rest, TaxDrone.AI helps you maximize credits while staying fully audit-proof.
The Moores lost because they relied on estimates and couldn’t prove their activities met the IRS’s test. TaxDrone.AI was built to ensure that never happens to you. With NTG’s tax expertise plus AI precision, you get larger refunds, defensible claims, and peace of mind.
Don’t risk a “Moore-style” denial. Schedule a demo today
