Supreme Court: Filing a False Tax Return Can Lead to Deportation

The U.S. Supreme Court released a preference Feb. 21 holding that a self-assurance underneath Sec. 7206 for willfully filing a fake taxation lapse (or for helping and helping filing a fake taxation return) is an aggravated transgression that can outcome in deportation.

Kawashima v. Holder, S. Ct. Dkt. No. 10-577 (U.S. 2/21/12), concerned a Japanese proprietor visitor integrate who were appealing their deportation underneath 8 U.S.C. §1227(a)(2)(A)(iii) as aliens who had been convicted of an aggravated transgression formed on their philosophy underneath Sec. 7206. The integrate argued that 8 U.S.C. §1101(a)(43)(M)(i), that defines “aggravated felony” for these purposes, compulsory that a offense of that they had been convicted engage rascal or deceit. Because Sec. 7206 does not enclose rascal or deception as a grave component of a crime, a integrate argued that their self-assurance was not an aggravated felony.

The integrate also argued that proviso (i) of a supervision did not request to them since it requires “fraud or deception in that a detriment to a plant or victims exceeds $10,000,” denunciation that a integrate argued was not dictated to request to taxation crimes, generally in light of 8 U.S.C. §1101(a)(43)(M)(ii), that defines a separate, opposite crime of taxation semblance underneath Sec. 7201 in that a detriment to a supervision exceeds $10,000.

The Supreme Court, in an opinion by Justice Clarence Thomas assimilated by Chief Justice John Roberts and Justices Antonin Scalia, Anthony Kennedy, Samuel Alito, and Sonia Sotomayor, hold that a crime of willfully creation and subscribing a fake taxation lapse and a crime of willfully helping and aiding a credentials of a fake taxation lapse are deportable offenses underneath proviso (i) since they indispensably entail deceit.

The Supreme Court also deserted a couple’s evidence that proviso (i), if review together with proviso (ii), should not request to taxation crimes, in sold since proviso (i) addresses “loss to a victim,” since proviso (ii) involves “revenue detriment to a Government.” The Court explained that a inclusion of Sec. 7201 as a specific aggravated transgression in proviso (ii) did not meant that it was a usually taxation crime that Congress meant to invoke, though that Congress combined proviso (ii) to safeguard that taxation semblance would be enclosed as an aggravated transgression theme to deportation.

About Emil Estafanous, CPA
Certified Public Accountant (CPA) Tax Professional committed in representing taxpayers and resolving their tax problems.

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