Evangelista v. Ashcroft, 204 F.Supp.2d
405, 406 (E.D.N.Y. May 7, 2002) (federal convictions of conspiracy
to impede the IRS in collection of income and payroll taxes
in violation of 18 U.S.C. § 371, failure to collect or pay
income/FICA taxes in violation of 26 U.S.C. § 7202, and attempt
to evade or defeat tax in violation of 26 U.S.C. § 7201, constituted
tax evasion aggravated felony convictions under INA §§ 101(a)(43)(M)(ii),
(U), 8 U.S.C. §§ 1101(a)(43)(M)(ii), (U) for removal purposes).