Kawashima v. Gonzales, __ F.3d __, 2007 WL 2702330 (9th Cir. Sept. 18, 2007) (federal conviction of violating 26 U.S.C. 7206(1), subscribing to a false statement on a tax return, qualified as an aggravated felony fraud offense, under INA 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i), where the record of conviction established, based on stipulation in plea agreement, that the offense resulted in a loss to the government of more than $10,000).

Kawashima v. Gonzales, __ F.3d __, 2007 WL 2702330 (9th Cir. Sept. 18, 2007) (federal conviction for violation of 26 U.S.C. 7206(2), aiding and assisting in the preparation of a false tax return, did not qualify as an aggravated felony fraud offense, under INA 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i), where the record of conviction did not show that the offense resulted in a tax loss in excess of $10,000; record showed only that defendant was charged with failing to report income, rather than causing loss to the government).

Puentes-Fernandez v. Keisler, __ F.3d __, 2007 WL 2782013 (4th Cir. Sept. 26, 2007) (deferring to BIAs definition of United States National). See Matter of Tuitasi, 15 I. & N. Dec. 102 (BIA 1974) ("acquisition of nationality for a noncitizen national is not governed by [8 U.S.C. 1101(a)(22) ]" but instead by 8 U.S.C. 1408, the provision describing categories of noncitizen nationals; "a noncitizen may become a U.S. national only by completing the naturalization process, by birth to U.S. national parents, or by birth in an outlying possession of the United States.").

Fernandez v. Keisler, ___ F.3d ___, 2007 WL 3036814 (2d Cir. Sept. 26, 2007) (noncitizen did not qualify as a "national" of the United States as one who owes "permanent allegiance" to the United States and thus qualifies as a U.S. national under INA 101(a)(22)(B), 8 U.S.C. 1101(a)(22)(B) (West 2005)).

Dulal-Whiteway v. US Dep't of Homeland Sec., 501 F.3d 116 (2d Cir. Sept. 19, 2007) (neither a PSR, nor a statement of restitution, are included in the record of conviction; "Though the Shepard Court did not address the issue of a restitution order, its logic clearly excludes such a document [from the record of conviction]. The restitution set by a judge is based on a loss amount established by a preponderance of the evidence and need not be tied to the facts admitted by a defendant's plea. See 18 U.S.C.

Dulal-Whiteway v. US Dep't of Homeland Sec., 501 F.3d 116 (2d Cir. Sept. 19, 2007) (federal conviction for violation of 18 U.S.C. 922(a)(6), false statement in order to obtain a firearm, is divisible with respect to whether the conviction constitutes a firearms offense under immigration law, since the statute also punishes making a false statement in order to obtain ammunition; the record of conviction here showed the conviction was for false statement in order to obtain a firearm, and the conviction therefore constitutes a deportable firearms offense).

Navarro-Lopez v. Gonzales, __ F.3d __, 2007 WL 2713211 (9th Cir. Sept. 19, 2007) (California conviction for accessory after the fact, in violation of Penal Code 32, is not a crime of moral turpitude as the minimum conduct required to violate the statute includes acts that are not necessarily "morally shocking," such a mother providing food to her son, or being accessory after the fact to an offense that is not itself an crime of moral turpitude).

J. Sands & C. Bales, American Indian Culture and Federal Crimes, in L. FRIEDMAN RAMIREZ, ED., CULTURAL ISSUES IN CRIMINAL DEFENSE 523 (2d ed. 2007).

M. Shein, Cultural Issues in Sentencing, in L. FRIEDMAN RAMIREZ, ED., CULTURAL ISSUES IN CRIMINAL DEFENSE 625 (2d ed. 2007).

22 C.F.R. 40.21(a)(1) ("A Consular Officer may make a finding of ineligibility under INA 212(a)(2)(A)(i)(I) based upon an alien's admission of the commission of acts which constitute the essential elements of a crime involving moral turpitude, only if the acts constitute a crime under the criminal law of the jurisdiction where they occurred. However, a Consular Officer must base a determination that a crime involves moral turpitude upon the moral standards generally prevailing in the United States.").