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 8 U.S.C. 1101(a)(43)(M), for immigration purposes; as 8 U.S.C. 1101(a)(43)(M)(ii) specifically covers tax evasion, 1101(a)(43)(M)(i) does not, since to hold otherwise would render 1101(a)(43)(M)(ii) mere surplusage).