Notash v. Gonzales, 427 F.3d 693 (9th Cir. Nov. 2, 2005) (attempted entry of goods by means of a false statement, in violation of 18 U.S.C. 542 is not necessarily a crime of moral turpitude, since the second paragraph of that statute, criminalizing "any willful act or omission" that may deprive the United States of revenue, whether or not those acts are false or fraudulent, does not require a false or fraudulent statement, which could indicate an intent to defraud).