CryptoTaxLaw — Michael Moffa, Esq.

Founder & Attorney

Michael Moffa, Esq.

Business & Tax Attorney · Florida State Bar

Michael is an experienced business and tax attorney with years of hands-on experience in federal tax return preparation, business startup logistics, company structuring, tax planning, and financial planning — with a specialization in the cryptocurrency mining and AI rental space.

Michael is the founder of GPURisers, a consumer electronics company formed in 2019 with locations in the United States and the United Kingdom, and supply chains worldwide. He personally managed every facet of operations — from marketing and accounting to inventory forecasting and product development.

He currently serves as COO & CFO of Terra Industry, the parent company of Terra Hosting, Terra Hashes, and Terra Compute. Michael brings that same operational depth and real-world knowledge to every CryptoTaxLaw client.

Education & Credentials

Bachelor's in Finance — Focus in Investment Analysis & Business Viability
Juris Doctorate — Focus in Federal Income Tax
Awards in Business Sustainability
Florida State Bar Licensed Attorney
Active in the crypto and AI rental industry since 2016

Areas of Expertise

Tailored guidance at every stage of your journey

Tax Return Preparation

Individual (Form 1040), business, trust, and partnership returns — including crypto mining income, AI rental revenue, W-2, 1099s, K-1s, Schedule C, and more. Filed by a licensed tax attorney who understands your business model.

Business Setup & Structure

From cornerstone to capstone. Whether you're starting fresh or need to get your existing crypto or AI rental business organized, we handle entity structure, operating agreements, expense tracking systems, and full A-Z setup.

Tax Planning & Strategy

Proactive, personalized tax planning that accounts for special depreciation methods, equipment purchases, CapEx optimization, and income timing — so you're never caught off guard come tax season.

Legal Guidance & Contracts

Contract drafting and review, business organization documents, liability analysis, and expert legal opinions. From forming an entity with partners to preparing for a business sale — we've guided clients through it all.

Financial Guidance

Is this a good investment? Should I buy this equipment? We've been in this industry since 2016 and have seen the rise and fall of countless businesses. We help you make educated, logical financial decisions — not emotional ones.

Retainer Services

Have CryptoTaxLaw on standby for your business. Monthly retainer plans mean you always have an attorney and financial advisor ready to answer questions, review documents, and keep you on the right track.

Tax Intelligence

The tax code is a tool — if you know how to use it

Hobby vs. Business — It Matters

If you're mining crypto or renting AI compute with the intent to profit, you're running a business — and you're eligible for deductions. You don't need an LLC to do it. Schedule C on your Form 1040 is all it takes to start capturing those benefits.

Special Depreciation Methods

Rather than spreading equipment costs over multiple years, the IRS tax code allows you to potentially take the full expense in the year of purchase. Whether this is right for you depends entirely on your individual situation — which is exactly why you need a qualified tax attorney.

Stay Ahead, Not Behind

Tax planning isn't something you do in April. We work with clients year-round to keep their finances structured so they can take every advantage they're eligible for — and avoid the pitfalls that sink otherwise solid businesses.

Field Intelligence — Since 2016

"We've seen the same stories play out over and over again."

After years working with crypto mining and AI rental businesses of every size — from a few thousand dollars invested to several million — clear patterns emerge. The businesses that thrive and those that fail rarely come down to luck.

Why Businesses Fail

Excessive debt costs
Over-exposure on equipment
Valuations based on nothing
No formal risk analysis
CapEx & OpEx overload
Poor forecasting
Sunk cost fallacy
Emotional attachment

Why Businesses Succeed

Diversification
Maintained emergency fund
Tax-informed equipment buys
Lean CapEx & OpEx
Proper market forecasting
Knowing when to pivot
Logical decision-making

FAQ

Common questions, straight answers

Do I need to run my crypto mining or AI rentals as a business? +

No, you do not. If you mine or do AI rentals as a hobby, it is not a business and you're unable to take tax advantages like equipment depreciation or write-offs. But if you're buying equipment with the intention of making money, you're running a business — and should be treated as one.

Do I need to incorporate or form an LLC? +

No. This is one of the most common misconceptions we encounter. LLCs are an option if your situation warrants one, but you can operate as a business and capture all the tax benefits without incorporation. For tax filing purposes, this is typically handled via Schedule C on your Form 1040.

Do I need to pay a retainer upfront to work with you? +

No. Unlike many attorneys and firms, we offer flexible solutions. We can start with a single consultation call to discuss your options and lay the groundwork — or we can engage fully to set up your business from the ground up. You choose the level of involvement that fits your needs and budget.

Can CryptoTaxLaw just file my taxes, including my business? +

Yes. We offer packages for tax return preparation and filing. As a licensed tax attorney, Michael can prepare and file your taxes on your behalf — including all crypto mining income, AI rental revenue, W-2 wages, 1099s, K-1s, and more.

What if my taxes are more complex than just crypto or AI rentals? +

We can handle a wide range of situations. Our primary focus is Schedule C businesses with W-2, 1099, and K-1 income. For highly complex returns involving 1031 exchanges or rental property basis calculations, we may refer you to a specialist — but we'll always be upfront about what's within our scope.

Does CryptoTaxLaw handle litigation? +

No. We do not currently handle business litigation. We do offer legal services for negotiation, mediation, and dispute resolution. If litigation becomes necessary, we'll make sure you're connected with a reputable, top-tier firm that can handle it properly.

Do you offer retainer services? +

Yes. We offer monthly retainer arrangements where we are on standby for you or your business. Please contact us for details and to discuss the right plan for your situation.

Service Packages

Flexible options for every stage

Consultation

For individuals who need expert guidance without a full engagement.

^$Hourly

single session

1-hour strategy call with Michael
Hobby vs. business analysis
Tax situation overview
Actionable roadmap & next steps
No upfront retainer required

Book a Call

What our clients say

Michael truly understands this industry from the inside. He helped me structure my mining operation properly from day one — the tax savings alone paid for his services many times over.

Michael Zuccarelli

I came to CryptoTaxLaw with a complete mess of crypto income and business expenses. Michael sorted it all out, filed everything correctly, and gave me a real plan going forward. Couldn't recommend him more.

Jarrett Julison

Navigate the New Economy with Confidence