Li v. Ashcroft,
389 F.3d 892 (9th Cir. Nov. 19, 2004) (federal conviction
of conspiracy to defraud the United States, in violation of
18 U.S.C. § 371, is divisible with respect to the fraud offense
aggravated felony defined in INA § 101(a)(43)(M)(i), 8 U.S.C.
§ 1101(a)(43)(M)(i), since it does not require proof of any
monetary loss and so does not automatically satisfy the element
of this aggravated felony definition requiring a loss to the
victim(s) in excess of $10,000, so the record of conviction
must be examined to determine whether the conviction falls
within the definition).