United States v. Christopher, 239 F.3d
1191 (11th Cir. Jan. 22, 2001), cert. denied, 122 S.Ct. 178
(2001) (Georgia conviction for misdemeanor shoplifting, with
a maximum of one year, qualified as an aggravated felony under
INA § 101(a)(43)(G), 8 U.S.C. 1101(a)(43)(G), for enhancing
illegal re-entry sentence pursuant to U.S.S.G.

Chang v. INS, 307 F.3d 1185 (9th Cir.
Oct. 11, 2002) (federal conviction of bank fraud for knowingly
passing a $605.30 bad check held not to constitute an aggravated
felony, under INA § 101(a)(43)(M)(i), 8 U.S.C.

Abreu-Reyes v. INS, 292 F.3d 1029
(9th Cir. June 10, 2002) (federal conviction of subscribing
to a false tax return, in violation of 26 U.S.C. § 7206(1),
constituted an aggravated felony as a fraud offense under
INA § 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i) for removal
purposes), opinion withdrawn on grant of rehearing by, 350
F.3d 966 (9th Cir. Nov. 21, 2003).

Danh v. Demore, 59 F.Supp.2d 994 (N.D.Cal.
May 28, 1999) (California conviction of welfare fraud, in
violation of California Welf. & Inst.Code § 10980(c)(2),
constituted an aggravated felony under INA § 101(a)(43)(M)(i),
8 U.S.C. § 1101(a)(43)(M)(i), as "fraud or deceit in
which the loss to the victim or victims exceeds $10,000").

Khalayleh v. INS, 287 F.3d 978, 980 (10th
Cir. Apr. 23, 2002) (federal conviction of bank fraud, in
violation of 18 U.S.C. § 1344(1), constituted conviction of
an offense involving fraud, with a loss to the victim(s) in
excess of $10,000, and was therefore an aggravated felony
for deportation purposes under INA § 101(a)(43)(M)(i), 8 U.S.C.

Balogun v. U.S. Attorney Gen., 425
F.3d 1356 (11th Cir. Sept. 26, 2005) (Alabama conviction for
embezzlement of moneys belonging to the United States is an
aggravated felony fraud offense under INA § 101(a)(43)(M)(i);
the United States may be considered the "victim"
for purposes of INA § 101(a)(43)(M)(i)).

Bejacmar v. Ashcroft,
291 F.3d 735 (11th Cir. May 14, 2002) (conspiracy to commit
bank fraud, a violation of 18 U.S.C. § 371, constituted an
aggravated felony under INA § 101(a)(43)(M)(i), 8 U.S.C.
1101(a)(43)(M)(i), since the loss exceeded $10,000).

Moore v. Ashcroft,
251 F.3d 919 (11th Cir. May 14, 2001) (federal conviction
of misapplication of bank funds, in violation of 18 U.S.C.
§ 656, constituted aggravated felony under INA 101(a)(43)(M)(i),
8 U.S.C. § 1101(a)(43)(M)(i) for removal purposes, since it
necessarily involves fraud or deceit and loss exceeded $10,000).

Matter of Onyido, 22 I. &
N. Dec. 552 (BIA Mar.

Evangelista v. Ashcroft, 204 F.Supp.2d
405, 406 (E.D.N.Y. May 7, 2002) (federal conviction of conspiracy
to impede the IRS in collection of income and payroll taxes
in violation of 18 U.S.C. § 371, failure to collect or pay
income/FICA taxes in violation of 26 U.S.C. § 7202, and attempt
to evade or defeat tax in violation of 26 U.S.C.