Abreu-Reyes v. INS, 292 F.3d 1029
(9th Cir. June 10, 2002) (federal conviction of subscribing
to a false tax return, in violation of 26 U.S.C. § 7206(1),
constituted an aggravated felony as a fraud offense under
INA § 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i) for removal
purposes), opinion withdrawn on grant of rehearing by, 350
F.3d 966 (9th Cir. Nov. 21, 2003).