Tax violations other than tax evasions an aggravated felony, the Fifth Circuit holds

“We are not the first court to consider whether a federal tax offense other
than tax evasion may constitute an aggravated felony under 8 U.S.C.
§ 1101(a)(43)(M). A divided panel of the Third Circuit concluded in Lee v.Ashcroft that it may not.3 The Ninth Circuit reached the opposite conclusion in Kawashima v.Gonzales,4 expressly rejecting the majority’s reasoning in Lee. The arguments supporting each opposing view have been cogently considered by the Third Circuit in the majority and dissenting opinions in Lee and by the Ninth
Circuit in Kawashima. We agree with then-Judge (now Justice) Alito’s5 and the
Ninth Circuit’s construction of subsection (43)(M)(i).”

Arguelles-Olivares v. Mukasey (5th Cir. 2009)

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