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).