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IN THE UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF ILLINOIS

EASTERN DIVISION

JOHN DOE, individually and ) 

on behalf of others similarly situated, ) 

) 

Plaintiff, ) 

) 

v. ) Case No. 1:20-cv-02531 SJC 

) 

DONALD J. TRUMP, in his individual and official ) Honorable Sharon Johnson Coleman 

capacity as President of the United States; ) 

MITCH MCCONNELL, in his individual and ) 

official capacity as a Senator and Sponsor of ) 

S. 3548 CARES Act; and ) 

STEVEN MNUCHIN, in his individual and official ) 

capacity as the Acting Secretary of the U.S. ) 

Department of Treasury, CHARLES RETTIG, ) 

in his individual and official capacity as U.S. ) 

Commissioner of Internal Revenue; U.S. ) 

DEPARTMENT OF TREASURY; the U.S. ) 

INTERNAL REVENUE SERVICE; and the ) 

UNITED STATES OF AMERICA, ) 

) 

Defendants. ) 

AFFIDAVIT OF GUINEVERE M. MOORE

Affiant, GUINEVERE M. MOORE, of Moore Tax Law Group LLC, being first duly 

sworn upon oath and in support of Plaintiff’s Memorandum in Opposition to Motion to Dismiss 

Claims Against the United States states:

1. The facts stated herein are based upon my personal knowledge, or, where stated,

upon information and belief. If called upon to testify thereto, I could and would competently do 

so. 

2. I submit this Declaration in support of Plaintiffs’ Memorandum in Opposition to

Defendants’ Motion to Dismiss Claims Against the United States. See Dkt. 62. 

3. I am an attorney for Plaintiff JOHN DOE individually and on behalf of others

EXHIBIT A

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similarly situated, as it relates to the above-captioned case.

4. I am the Chair of the Standards of Practice Committee for the American Bar 

Association, Section of Taxation. The Standards of Practice Committee is responsible for 

producing high-quality continuing legal education that offers ethics credit to tax practitioners.

5. In my capacity as the Chair of the Standards of Practice Committee, as well as 

being a general member of the United States Tax Court bar, I am involved with various pro bono 

and Low Income Tax Clinics, providing legal assistance to low income and pro se taxpayers.

6. Through the American Bar Association network of Pro Bono and Low Income 

Tax Clinics, I have learned of at least one occasion in which a United States citizen taxpayer who 

is married to a nonresident ITIN holder filed a 2019 IRS Form 1040 as “married filing 

separately,” notwithstanding the adverse tax consequence, in order to receive an Advance 

Payment. Her authorized representative contacted the Internal Revenue Service multiple times to 

determine the status of her Advance Payment. The representative was told that the IRS is unable 

to process Advance Payments for individuals who are married to ITIN holders if the 2018 return 

was filed jointly, regardless of 2019 filing status. 

7. I am aware of one other similar circumstance in which the IRS informed 

taxpayers who previously filed jointly with an ITIN holder spouse that they are unable to issue 

an Advance Payment to the United States citizen, regardless of 2019 filing status. 

FURTHER AFFIANT SAYETH NAUGHT.

/s/ Guinevere M. Moore

GUINEVERE M. MOORE

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VERIFICATION BY CERTIFICATION

Under penalties of perjury as provided by law pursuant to 28 U.S. Code § 1746, the 

undersigned certifies that the statements set forth in this instrument are true and correct, except 

as to matters therein stated to be on information and belief and, as to such matters, the 

undersigned certifies as aforesaid that she verily believes the same to be true.

Dated this 12th day of November, 2020. /s/ Guinevere M. Moore

GUINEVERE M. MOORE

Moore Tax Law Group LLC

150 N. Wacker Dr., Ste. 1250

Chicago, IL 60606

312.549.9990 | Main

312.549.9991 | Fax

guinevere.moore@mooretaxlawgroup.com

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