United States Ninth Circuit

The willful failure to file a tax return, with the intent to evade taxes, involves fraud, and thus constitutes a crime of moral turpitude for purposes of the Immigration and Nationality Act.

Appellate Information

• Argued 11/04/2004
• Decided 01/19/2005
• Published 01/19/2005

Judges

• MICHAEL DALY HAWKINS, Circuit Judge., Before:  CANBY, JR., RYMER, and HAWKINS, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Matthew G. Ball (briefed and argued), Kirkpatrick & Lockhart, San Francisco, CA, for the petitioner.


• For Appellees:
  
• Edward C. Durant (argued) and David E. Dauenheimer (briefed), Office of Immigration Litigation, Department of Justice, Washington, D.C., for the respondent.