Based on the Supreme Court's definition of fraud and deceit in Kawashima v. Holder, 132 S.Ct. 1166 (Feb. 21, 2012), there is a reasonably good argument that conviction of any false statement offense that lacks materiality of a false statement as an essential element does not constitute a fraud or deceit aggravated felony, under INA 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i). Kawashima, supra, at ___ (We conclude that Mrs. Kawashima's conviction establishes that, by knowingly and willfully assisting her husband's filing of a materially false tax return, Mrs. Kawashima also committed a felony that involved deceit.)(emphasis added). California Penal Code 550(a) (false financial statements on an insurance claim) does not have an express statutory materiality requirement, but simply requires a false or fraudulent claim. Thanks to Dan Kesselbrenner.

Cal Crim Def 13.1,