United States Supreme Court

In removal proceedings against resident aliens who were convicted of willfully making and subscribing a false tax return under 26 USC section 7206(1) and aiding and assisting in the preparation of a false tax return under 26 USC section 7206(2), the orders of removal are affirmed, as violations of sections 7206(1) and (2) are crimes "involv[ing] fraud or deceit" under 8 USC section 1101(a)(43)(M)(i) and are therefore aggravated felonies subjecting the respondents to removal when the loss to the government exceeds $10,000.

Appellate Information

• Decided 02/21/2012
• Published 02/21/2012

Judges

• Thomas

Court

• United States Supreme Court

Counsel