Evangelista v. Ashcroft, 359 F.3d 145 (2d Cir. Feb.
23, 2004) (federal conviction of 26 U.S.C. § 7201, "defeating
a tax" is an offense "relating to tax evasion,"
under that statute, and therefore constitutes an aggravated
felony under INA § 101(a)(43)(M)(ii), for removal purposes
because "defeating a tax" and "evading a tax"
are interchangeable terms).