In a petition for review of the Board of Immigration Appeals' (BIA) decision finding petitioner to be ineligible for cancellation of removal under the Immigration and Nationality Act (INA) because he is an aggravated felon, the petition is granted where, based on the application of the categorical approach, a conviction under the second paragraph of 18 U.S.C. section 659 is not a 'theft offense (including receipt of stolen property)' under section 8 U.S.C. section 1101(a) (43)(G), thus the BIA erred in finding petitioner to be an aggravated felon who is ineligible for cancellation of removal under section 1229b(a)(3).