Wednesday, February 22, 2012

Federal Tax Crimes Considered Aggravated Felonies For Aliens

The United States Supreme Court held in Kawashima v. Holder that aliens who commit certain federal tax crimes are at risk of deportation because such crimes fall under "fraud or deceit" under 8 U.S.C. sec. 1101(a)(43)(M)(i) and are considered "aggravated felonies as defined in the Immigration and Nationality Act, 8 U.S.C. sec. 1101 et seq, when the loss to the Government exceeds $1,000."

Justice Ginsburg dissented on the grounds that the Court's holding was too broad and "sweeps a wide variety of federal, state, and local tax offenses - including misdemeanors - into the 'aggravated felony' category." Justice Ginburg also noted that the decision would have a negative impact from a policy standpoint since it "may discourage aliens from pleading guilty to tax offenses less grave than tax evasion, thereby complicating and delaying enforcement of the internal revenue laws." Justice Ginburg's dissent was joined by Justice Breyer and Justice Kagan.

The Court rendered its decision in the case of Kawashima v. Holder on February 21, 2012.


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