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).
http://caselaw.lp.findlaw.com/data2/circs/2nd/032019p.pdf