Second Circuit

TAX EVASION
Evangelista v. Ashcroft, 359 F.3d 145 (2d Cir. Feb. 23, 2004) (federal conviction of 26 U.S.C. § 7201, "defeating a tax" is an offense "relating to tax evasion," under that statute, and therefore constitutes an aggravated felony under INA § 101(a)(43)(M)(ii), for removal purposes because "defeating a tax" and "evading a tax" are interchangeable terms).

Lower Courts of Second Circuit

TAX EVASION - ATTEMPT
Evangelista v. Ashcroft, 232 F.Supp.2d 30 (E.D.N.Y. Nov. 22, 2002) (federal conviction of attempt to evade or defeat tax in violation of 26 U.S.C. § 7201, charged as attempting to avoid an amount of tax liability in excess of $300,000, constituted an aggravated felony, under INA § 101(a)(43)(M)(ii), 8 U.S.C. § 1101(a)(43)(M)(ii), for deportation purposes).

TAX EVASION - CONSIRACY
Evangelista v. Ashcroft, 204 F.Supp.2d 405, 406 (E.D.N.Y. May 7, 2002) (federal conviction of conspiracy to impede the IRS in collection of income and payroll taxes in violation of 18 U.S.C. § 371, failure to collect or pay income/FICA taxes in violation of 26 U.S.C. § 7202, and attempt to evade or defeat tax in violation of 26 U.S.C. § 7201, constituted tax evasion aggravated felony conviction under INA § 101(a)(43)(M)(ii), 8 U.S.C. § 1101(a)(43)(M)(ii), for removal purposes).

Third Circuit

TAX EVASION - FILING FALSE TAX RETURNS
Lee v. United States, 368 F.3d 218 (3d Cir. May 19, 2004) (federal conviction of filing false income tax returns, in violation of 26 U.S.C. § 7206(1), is not an aggravated felony, as defined by INA § 101(a)(43)(M)(i), 8 U.S.C. § 1101(a)(43)(M)(i), for immigration purposes, as INA § 101(a)(43)(M)(ii), 8 U.S.C. 1101(a)(43)(M)(ii) specifically covers tax evasion, but INA § 101(a)(43)(M)(ii), 8 U.S.C. § 1101(a)(43)(M)(i) does not, since to hold otherwise would render INA § 101(a)(43)(M)(ii), 8 U.S.C. 1101(a)(43)(M)(ii) mere surplusage).