Safe Havens

(A)  Aggravated Felonies.

            An aggravated felony includes an offense that “involves fraud or deceit in which the loss to the victim or victims exceeds $10,000 . . . .”[174]  Any “false statement” offense arguably will fall under this section if the loss to the victim requirement has been met.  For more on fraud, see N. Tooby, Aggravated Felonies § 5.31 (2003).   For a discussion of what constitutes a crime of deceit, See N. Tooby, Aggravated Felonies § 5.16 (2003).

An aggravated felony offense also includes an offense “described in section 7201 of the Internal Revenue Code of 1986 (relating to tax evasion) in which the revenue loss to the Government exceed $10,000.[175]

Each of these offenses depends upon the loss to the victim.  See § 7.82, supra.

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

[175] INA § 101(a)(43)(M)(ii), 8 U.S.C. § 1101(a)(43)(M)(ii).  See N. Tooby, Aggravated Felonies § 5.51 (2003).