Criminal Defense of Immigrants

(D)  Loss to the Victim.  If the defendant is sentenced under a sentence enhancement penalizing great loss to the victim, such a court finding as part of the judgment might be considered by the immigration judge to establish that the amount of the loss to the victim exceeded $10,000, and that a fraud conviction therefore constitutes an aggravated felony conviction.[150]  Similarly, if a $50,000 restitution order is entered as part of the judgment or sentence, that may satisfy this requirement as well.  See § 19.74(c), infra.

In a circumstance involving loss, counsel should avoid creation of any record of conviction that indicates that the loss attributable to the particular count of conviction exceeded $10,000, and also, if possible, that the total loss from the entire scheme exceeded $10,000.  See § 10.20, supra.

[150] Fraud, deceit, and tax evasion are aggravated felonies if the “loss to the victim” or revenue loss to the government is $10,000.  Money laundering and monetary transactions with illegally obtained funds are aggravated felonies if the “amount of the funds” exceeds $10,000.  INA § § 101(a)(43)(M), (D); 8 U.S.C. § § 1101(a)(43)(M), (D).  The IIRAIRA decreased the statutory amount from $200,000 to $10,000.