Safe Havens

(A)  Aggravated Felonies.[95]  See § 7.102, supra.

            The aggravated felony definition includes “an offense that . . . is described in § 7201 of the Internal Revenue Code of 1986 (relating to tax evasion) in which the revenue loss to the Government exceeds $10,000 . . . .”[96]  See discussion under see § 7.82, supra, concerning the amount of the loss.

Third Circuit:

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, because § 1101(a)(43)(M)(ii) specifically covers tax evasion, and § 1101(a)(43)(M)(i) does not, since to hold otherwise would render § 1101(a)(43)(M)(ii) mere surplusage).

Ninth Circuit:

Abreu-Reyes v. INS, 292 F.3d 1029 (9th Cir. 2002), earlier mandate withdrawn, petition for rehearing granted, prior opinion withdrawn, petition for review granted, 350 F.3d 966 (9th Cir. November 21, 2003) (entire opinion vacated, including finding that 26 U.S.C. § 7206(1) is an aggravated felony under INA § 101(a)(43)(M)(i), 8 U.S.C. § 1101(a)(43)(M)(i)).

[95] See N. Tooby, Aggravated Felonies § 5.51 (2003).

[96] INA § 101(a)(43)(M)(ii), 8 U.S.C. § 1101(a)(43)(M)(ii); Evangelista v. Ashcroft, 232 F.Supp.2d 30 (E.D.N.Y. November 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 8 U.S.C. § 1101(a)(43)(M)(ii), for deportation purposes).