The Supreme Court granted certiorari in Kawashima v. Holder, 615 F.3d 1043, 1054 (9th Cir. 2007) (tax offenses of filing, and aiding and abetting in filing, a false statement on a corporate tax return in violation of 26 U.S.C. 7206(1) and (2) were fraud or deceit aggravated felonies, under INA 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i), even though they were not listed among the specific tax offenses in INA 101(a)(43)(M)(ii), 8 U.S.C. 1101(a)(43)(M)(ii)). The question presented is: Whether, in direct conflict with the Third Circuit, the Ninth Circuit erred in holding that Petitioners convictions of filing, and aiding and abetting in filing, a false statement on a corporate tax return in violation of 26 U.S.C. 7206(1) and (2) were aggravated felonies involving fraud and deceit under 8 U.S.C. 1101(a)(43)(M)(i), and Petitioners were therefore removable.