AGGRAVATED FELONY"TAX EVASION"FRAUD OFFENSE
Kawashima v. Holder, 132 S.Ct. 1166 (Feb. 21, 2012) (federal conviction of willfully making a false tax return, in violation of 26 U.S.C. 7206(a), and aiding and assisting in the preparation of a false tax return, under 26 U.S.C. 7206(2), constituted fraud offense aggravated felonies, under INA 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i), because they are crimes involv[ing] fraud or deceit in which the loss to the victim(s) exceeds $10,000, even though they are not listed as aggravated felonies under INA 101(a)(43)(M)(ii), 8 U.S.C. 1101(a)(43)(M)(ii), which lists certain tax evasion aggravated felonies).

AGGRAVATED FELONY"FRAUD OFFENSE"AIDING PREPARATION OF A FALSE TAX RETURN
Kawashima v. Holder, 132 S.Ct. 1166 (Feb. 21, 2012) (federal conviction of aiding and assisting in the preparation of a false tax return, under 26 U.S.C. 7206(2), constituted a fraud offense aggravated felony, under INA 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i): We conclude that Mrs. Kawashima's conviction establishes that, by knowingly and willfully assisting her husband's filing of a materially false tax return, Mrs. Kawashima also committed a felony that involved deceit.).

Second Circuit

TAX EVASION
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).

Lower Courts of Second Circuit

TAX EVASION - ATTEMPT
Evangelista v. Ashcroft, 232 F.Supp.2d 30 (E.D.N.Y. Nov. 22, 2002) (federal conviction of attempt to evade or defeat tax in violation of 26 U.S.C. § 7201, charged as attempting to avoid an amount of tax liability in excess of $300,000, constituted an aggravated felony, under INA § 101(a)(43)(M)(ii), 8 U.S.C. § 1101(a)(43)(M)(ii), for deportation purposes).

TAX EVASION - CONSPIRACY
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).

Third Circuit

TAX EVASION - FILING FALSE TAX RETURNS
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).

Fifth Circuit

AGGRAVATED FELONY - FRAUD - FRAUD OFFENSE
Arguelles-Olivares v. Mukasey, 526 F.3d 171 (5th Cir. April 22, 2008), revised opinion, (5th Cir. Feb. 5, 2009) (federal conviction of knowingly filing a false tax return, in violation of 26 U.S.C. 7206(1), constituted a fraud offense aggravated felony, under INA 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i), if the loss to the victim is in excess of $10,000, for purposes of triggering deportability); accord, Kawashima v. Gonzales, 503 F.3d 997, 1000-01 (9th Cir. 2007); contra, Lee v. Ashcroft, 368 F.3d 218, 220 (3d Cir. 2004).

Ninth Circuit

AGGRAVATED FELONY - FRAUD - FALSE TAX RETURN
Kawashima v. Holder, 615 F.3d 1043 (9th Cir. Aug. 4, 2010) (remanding case to BIA to determine, in light of Nijhawan which documents may be considered to determine the loss to the Government), superseding prior opinion at 593 F.3d 979 (9th Cir. Jan. 2010).

AGGRAVATED FELONY - FRAUD OFFENSES - FALSE STATEMENT ON TAX RETURN
Kawashima v. Holder, 593 F.3d 979 (9th Cir. Jan. 27, 2010) (federal conviction for subscribing to a false statement on a tax return, in violation of 26 U.S.C. 7206(1) (falsely subscribe to return, or other document willfully, with specific intent to violate law) constituted an aggravated felony fraud offense under INA 101(a)(43)(M)(i) because this conviction necessarily involved "fraud or deceit"), withdrawing and superseding 530 F.3d 1111 (9th Cir. July 1, 2008).

Note: the court rejected the argument that tax offenses other than those described in 26 U.S.C. 7201 cannot qualify as aggravated felonies under subsection (M)(i) because subsection (M)(ii)'s specific reference to 7201 indicates Congress's intent to exclude all federal tax offenses from the definition of aggravated felonies under the more general subsection (M)(i)); accord, Arguelles-Olivares v. Mukasey, 526 F.3d 171 (5th Cir. April 22, 2008); but see Ki Se Lee v. Ashcroft, 368 F.3d 218 (3d Cir.2004) (the presence of subsection (M)(ii) reflected Congress's intent to specify tax evasion as the only removable tax offense, and thereby exclude tax offenses from the scope of subsection (M)(i)).

AGGRAVATED FELONY - FRAUD OFFENSE - ASSISTING IN PREPARATION OF FALSE TAX RETURN
Kawashima v. Holder, 593 F.3d 979 (9th Cir. Jan. 27, 2010) (federal conviction for aiding and assisting in the preparation of a false tax return, in violation of 26 U.S.C. 7206(2), constituted an aggravated felony fraud offense under INA 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i), rejecting argument that tax offenses other than those described in 26 U.S.C. 7201 cannot qualify as aggravated felonies under subsection (M)(i) because subsection (M)(ii)'s specific reference to 7201 indicates Congress's intent to exclude all federal tax offenses from the definition of aggravated felonies under the more general subsection (M)(i)), withdrawing and superceding 530 F.3d 1111 (9th Cir. July 1, 2008); accord, Arguelles-Olivares v. Mukasey, 526 F.3d 171 (5th Cir. April 22, 2008); but see Ki Se Lee v. Ashcroft, 368 F.3d 218 (3d Cir.2004) (the presence of subsection (M)(ii) reflected Congress's intent to specify tax evasion as the only removable tax offense, and thereby exclude tax offenses from the scope of subsection (M)(i)).

AGGRAVATED FELONY - FRAUD - TAX RETURNS
Kawashima v. Gonzales, __ F.3d __, 2007 WL 2702330 (9th Cir. Sept. 18, 2007) (federal conviction of violating 26 U.S.C. 7206(1), subscribing to a false statement on a tax return, qualified as an aggravated felony fraud offense, under INA 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i), where the record of conviction established, based on stipulation in plea agreement, that the offense resulted in a loss to the government of more than $10,000).

AGGRAVATED FELONY - FRAUD - TAX RETURNS
Kawashima v. Gonzales, __ F.3d __, 2007 WL 2702330 (9th Cir. Sept. 18, 2007) (federal conviction for violation of 26 U.S.C. 7206(2), aiding and assisting in the preparation of a false tax return, did not qualify as an aggravated felony fraud offense, under INA 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i), where the record of conviction did not show that the offense resulted in a tax loss in excess of $10,000; record showed only that defendant was charged with failing to report income, rather than causing loss to the government).

FALSE TAX RETURN - FRAUD OFFENSE
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).