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 INA § 101(a)(43)(M)(i),
8 U.S.C. § 1101(a)(43)(M)(i), for immigration purposes, as
INA § 101(a)(43)(M)(ii), 8 U.S.C. 1101(a)(43)(M)(ii) specifically
covers tax evasion, but INA § 101(a)(43)(M)(ii), 8 U.S.C.
§ 1101(a)(43)(M)(i) does not, since to hold otherwise would
render INA § 101(a)(43)(M)(ii), 8 U.S.C. 1101(a)(43)(M)(ii)
mere surplusage).