Alan C. Chen | Immigration Attorney in Dallas

Immigration Update

June 22, 2008

False Tax Return is an Aggravated Felony and therefore Removable (Deportable)

5th Circuit Court finds that filing a false tax return is an aggravated felony under INA §101(a)(43)(M)(i) if loss to the government exceeds $10,000. Anyone convicted for an aggravated felony is removable under the current immigration law.

Petitioner, a lawful permanent resident, pleaded guilty to knowingly filing a false tax return in violation of 26 USC §7206(1). Petitioner was charged with removability under INA §237(a)(2)(A)(iii) for having been convicted of an aggravated felony as defined by INA §101(a)(43)(M). The immigration judge ordered Petitioner removed and the BIA affirmed.

Under INA §101(a)(43)(M), an aggravated felony includes "an offense that (i) involves fraud or deceit in which the loss to the victim or victims exceeds $10,000; or (ii) is described in section 7201 of Title 26 (relating to tax evasion) in which the revenue loss to the government exceeds $10,000."

The court noted that "knowingly signing and filing a false federal tax return unquestionably 'involves fraud or deceit'" as required by the straightforward and unambiguous terms of §101(a)(43)(M)(i), and that courts have concluded that the federal government is a "victim" within the meaning of that subsection. Therefore, the court held, that a conviction for filing a false tax return under 26 USC §7206(1) is an aggravated felony under INA §101(a)(43)(M)(i) if the offense involves a loss of $10,000 or more.

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