We describe the structure of an original application of the method of moments to the Vlasov-Poisson system with non constant strong magnetic field in three dimensions of space. Using basis functions which are aligned with the magnetic field, one obtains a Friedrichs system where the kernel of the singular part is made explicit. A projection of the original model on this kernel yields what we call the reduced model. Basic numerical tests of the field illustrate the accuracy of our implementation. A new generating formula for Laguerre polynomials is obtained in the appendix as a byproduct of the analysis.