(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).

Ninth Circuit

AGGRAVATED FELONY - FRAUD OFFENSES - FALSE STATEMENT
Kawashima v. Mukasey, 530 F.3d 1111 (9th Cir. Jul. 1, 2008) (per curiam) (federal conviction for subscribing to a false statement on a tax return, in violation of 26 U.S.C. 7206(1), with plea agreement stipulating that the "total actual tax loss" for the purpose of determining his offense level under the Sentencing Guidelines was $245,126, did not categorically constitute a fraud aggravated felony, under INA 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i), since the statute of conviction is entirely missing an element requiring proof of a monetary loss in excess of $10,000; the court may not consult the record of conviction because the statute is not divisible), following Navarro-Lopez v. Gonzales, 503 F.3d 1063 (9th Cir. 2007) (en banc) (when the crime of conviction is missing an element of the generic crime altogether, we can never find that "a jury was actually required to find all the elements of" the generic crime.").

AGGRAVATED FELONY - FRAUD OFFENSES - FALSE STATEMENT
Kawashima v. Mukasey, 530 F.3d 1111 (9th Cir. Jul. 1, 2008) (per curiam) (federal conviction for aiding and assisting in the preparation of a false tax return qualify as "aggravated felonies" return, in violation of 26 U.S.C. 7206(2), did not categorically constitute a fraud aggravated felony, under INA 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i), since the statute of conviction is entirely missing an element requiring proof of a monetary loss in excess of $10,000; the court may not consult the record of conviction because the statute is not divisible), following Navarro-Lopez v. Gonzales, 503 F.3d 1063 (9th Cir. 2007) (en banc) (when the crime of conviction is missing an element of the generic crime altogether, we can never find that "a jury was actually required to find all the elements of" the generic crime.").

CRIME OF MORAL TURPITUDE - ATTEMPTED ENTRY OF GOODS BY MEANS OF FALSE STATEMENT NOT CMT
Notash v. Gonzales, 427 F.3d 693 (9th Cir. Nov. 2, 2005) (attempted entry of goods by means of a false statement, in violation of 18 U.S.C. 542 is not necessarily a crime of moral turpitude, since the second paragraph of that statute, criminalizing "any willful act or omission" that may deprive the United States of revenue, whether or not those acts are false or fraudulent, does not require a false or fraudulent statement, which could indicate an intent to defraud).