THEFT OFFENSE - SHOPLIFTING
United States v. Sanchez-Sanchez, 333 F.3d 1065 (9th Cir. June 26, 2003) (Arizona conviction for shoplifting, in violation of Ariz. Rev. Stat. 13-805(I), is not an aggravated felony since the felony sentence is possible only because of a prior-conviction-based sentence enhancement, as opposed to a sentence for the offense itself), citing Corona-Sanchez v. INS, 291 F.3d 1201 (9th Cir. 2002)(en banc).
AGGRAVATED FELONY - SOLICITATION - DRUG TRAFFICKING
United States v. Shumate, 329 F.3d 1026, 1030-1031 (9th Cir. 2003) (the omission of solicitation from the offenses listed in the application note as included in USSG 4B1.1 as predicate offenses was not legally significant because, under the Guidelines, the term "includes" is not exhaustive, conviction of solicitation of delivery of marijuana is a controlled substance offense for purposes of a career offender enhancement); United States v. Liranzo, 944 F.2d 73, 78-79 (2d Cir.
AGGRAVATED FELONY - SOLICITATION - CRIME OF VIOLENCE
United States v. Cornelio-Pena, ___ F.3d ___, 2006 WL 218189 (10th Cir. Jan. 30, 2006) (Arizona conviction of solicitation to commit second-degree burglary of a dwelling, in violation of Ariz. Rev. Stat. 13-1002, 1507, is a crime of violence under USSG 2L1.2(b)(1)(A)(ii), justifying a 16-level sentence enhancement for illegal reentry, even though the Guidelines do not expressly list solicitation where they "include" "aiding and abetting, conspiring, and attempting, to commit such offenses." USSG 2L1 .2 cmt. application n.
AGGRAVATED FELONY - TAX EVASION
Lee v. United States, 368 F.3d 218 (3d Cir. May 19, 2004) (federal conviction of filing false income tax returns, in violation of 26 U.S.C. 7206(1), is not an aggravated felony, as defined by 8 U.S.C. 1101(a)(43)(M), for immigration purposes; as 8 U.S.C. 1101(a)(43)(M)(ii) specifically covers tax evasion, 1101(a)(43)(M)(i) does not, since to hold otherwise would render 1101(a)(43)(M)(ii) mere surplusage).
AGGRAVATED FELONY - TAX EVASION
Evangelista v. Ashcroft, 359 F.3d 145 (2d Cir. Feb. 23, 2004) (Federal conviction of 26 U.S.C. 7201, "defeating a tax" is an offense "relating to tax evasion," under that statute, and therefore constitutes an aggravated felony under INA 101(a)(43)(M)(ii), for removal purposes because "defeating a tax" and "evading a tax" are interchangeable terms).
http://caselaw.lp.findlaw.com/data2/circs/2nd/032019p.pdf
TAX EVASION - TAX EVASION
Abreu-Reyes v. INS, 292 F.3d 1029 (9th Cir. 2002), earlier mandate withdrawn, petition for rehearing granted, prior opinion withdrawn, petition for review granted, 350 F.3d 966 (9th Cir. Nov. 21, 2003) (Use note: entire opinion vacated, including finding that 26 U.S.C. 7206(1) is an aggravated felony under INA 101(a)(43)(M)(i))
TAX EVASION - GOVERNMENT CAN BE VICTIM
United States v. Gibbens, 25 F.3d 28 (1st Cir. 1994) (a local, state, or federal government entity may be considered a "victim" for purposes of 18 U.S.C. 3663(a)(2) (Victim and Witness Protection Act), and may be awarded restitution under that section when it has suffered harm resulting from a defendant's criminal conduct, as from fraud or embezzlement).
AGGRAVATED FELONY - SEXUAL ABUSE OF A MINOR - SOLICITATION OF A SEXUAL ACT RECORD OF CONVICTION - FACT OF VICTIMS AGE IN CRIMINAL COMPLAINT, ALTHOUGH NOT REQUIRED TO CONVICT, IS SUFFICIENT TO PROVE SEXUAL ABUSE OF A MINOR
Gattem v. Gonzalez, __ F.3d __, 2005 WL 1422373 (7th Cir. June 20, 2005) (misdemeanor solicitation to engage in a sexual act, in violation of Illinois law, 720 ILCS 5/11-14.1(a), is an aggravated felony, sexual abuse of a minor, offense for immigration purposes where the criminal complaint [and no other document] shows that the victim was under the age of 18)
AGGRAVATED FELONY - SEXUAL ABUSE OF A MINOR - UNLAWFUL SEX WITH A MINOR
Valencia v. Gonzales, ___ F.3d ___ (9th Cir. May 12, 2005) (California conviction of felony unlawful sexual intercourse with a minor by a person more than three years older, in violation of Penal Code 261.5(c), constituted sexual abuse of a minor, and was therefore an aggravated felony under INA 101(a)(43)(A), 8 U.S.C. 1101(a)(43)(A), for deportation purposes under INA 237(a)(2)(A)(iii), 8 U.S.C. 1227(a)(2)(A)(111)).
http://caselaw.lp.findlaw.com/data2/circs/9th/0372028p.pdf
SEXUAL ABUSE OF A MINOR - INDECENT ASSAULT ON MINOR
United States v. Izaguirre-Flores, __ F.3d __, 2005 WL 730070 (5th Cir. March 31, 2005) (taking indecent liberties with a child in violation of North Carolina General Statute 14-202.1(a)(1) constitutes "sexual abuse of a minor" for purposes of the "crime of violence" sentencing enhancement in United States Sentencing Guidelines 2L1.2 ).
