Answer:
There was no contract between Moore and AJV.
Moore sent an offer to AJV, but the offer was not accepted. Instead, AJV made a counteroffer to Moore asking them to pay the taxes themselves, not AJV. But Moore did not accept AJV's counteroffer, therefore, there was no contract between them.
In order for a legal contract to exist, both parties must accept the terms of the contract, i.e. both parties must the other party's offer. In this case, neither Moore or AJV accepted each other's offer.