(B)  Tax Evasion Offenses.  The aggravated felony definition includes “an offense that . . . is described in section 7201 of the Internal Revenue Code of 1986 (relating to tax evasion) in which the revenue loss to the Government exceeds $10,000 . . . .”[123]  See § 7.102, infra; N. Tooby, Aggravated Felonies § 5.31(B) (2003).

 

            In evaluating a conviction, counsel must investigate and determine (a) the amount of restitution, if any, to be ordered by the court, and (b) the legal test used by the court in establishing the amount of restitution to order.  It is not necessarily true that the amount of restitution ordered is equivalent to the amount of the loss to the victim or government used as an element in these aggravated felony definitions.  Once this information has been compiled, it is necessary to determine whether the conviction falls within the particular ground of deportation.

 

[123] INA § 101(a)(43)(M)(ii), 8 U.S.C. § 1101(a)(43)(M)(ii).

Ninth Circuit

SENTENCE " FEDERAL " RESTITUTION AGGRAVATED FELONY " FRAUD OFFENSES " LOSS AMOUNT " RESTITUTION
SENTENCE " FEDERAL " RESTITUTION AGGRAVATED FELONY " FRAUD OFFENSES " LOSS AMOUNT " RESTITUTION United States v. Tsosie, ___ F.3d ___, 2011 WL 1758785 (9th Cir. May 10, 2011) (vacating district courts judgment ordering restitution for expenses incurred by victim's mother in case involving abusive sexual contact in violation of 18 U.S.C. 2244(a)(1), as the award was issued in violation of the procedural and evidentiary requirements of 18 U.S.C. 3664).