Court to Consider Whether Tax Fraud Conviction is Aggravated Felony

Kawashima v. Holder, 615 F.3d 1043 (9th Cir. 2010), cert. granted, 2011 U.S. LEXIS 3840 (May 23, 2011) (No. 10-577). 

The Supreme Court granted certiorari in a removal case to consider whether a false statement on a corporate tax return is an aggravated felony as defined in INA § 101(a)(43)(M)(i) (offense involving fraud or deceit). The Ninth Circuit – in conflict with the Third Circuit, Ki Se Lee v. Ashcroft, 368 F.3d 218 (3d Cir. 2004) – held that the offense is an aggravated felony. 

The question presented is as follows:

Whether 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.

• Question Presented
• Brief for Petitioners Akio and Fusako Kawashima
• Brief for Respondent Eric H. Holder, Jr., Attorney General
• Reply Brief for Petitioner Akio and Fusako Kawashima
• Oral argument transcript