Kawashima v. Holder, No. 10-577; U.S. Supreme Court; opinion by Thomas, J.; dissent by Ginsburg, J.; decided February 21, 2012. On certiorari to the U.S. Court of Appeals for the Ninth Circuit.
An immigration judge ordered the removal of resident aliens Akio and Fusako Kawashima, determining that Mr. Kawashima’s conviction for willfully making and subscribing a false tax return, 26 U.S.C. § 7206(1), and Mrs. Kawashima’s conviction for aiding and assisting in the preparation of a false tax return, § 7206(2), qualified as crimes involving fraud or deceit under 8 U.S.C. § 1101(a)(43)(M)(i) (Clause (i)) and thus were aggravated under § 1227(a)(2)(A)(iii). The Board of Immigration Appeals affirmed. Holding that convictions under 26 U.S.C. §§ 7206(1) and (2) in which the government’s revenue loss exceeds $10,000 constitute aggravated felonies under Clause (i), the Ninth Circuit affirmed, but remanded for the board to determine whether Mrs. Kawashima’s conviction had caused a government loss in excess of $10,000.
