United States Fifth Circuit

Petition for review of a removal order is denied where: 1) a conviction under 26 U.S.C. section 7206(1) for filing a false tax return constitutes an aggravated felony for purposes of 8 U.S.C. section 1101(a)(43)(M) if that offense involved a loss of $10,000 or more; 2) there was clear and convincing evidence that petitioner's prior conviction involved an amount of loss greater than $10,000; and 3) there was proof that the amount of loss exceeded $10,000 in a single tax year. (Revised opinion)

Appellate Information

• Decided 02/05/2009
• Published 02/05/2009

Judges

• OWEN, Circuit Judge:, Before GARWOOD, DENNIS and OWEN, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Simon M. Azar-Farr (argued), Simon Azar-Farr & Associates, San Antonio, TX, for Petitioner.


• For Appellees:
  
• John S. Hogan (argued), Thomas Ward Hussey, Director, John Clifford Cunningham, Holly Michele Smith, U.S. Dept. of Justice, Office of Immigration Litigation, Michael B. Mukasey, U.S. Dept. of Justice, Washington, DC, Trey Lund, Field Office Director, U.S. Immigration and Customs Enforcement, Attn:  Carl Perry, New Orleans, LA, Guadalupe R. Gonzales, Immigration & Customs Enforcement, Chief Counsel's Office, El Paso, TX, for Respondent.