Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement
How INA §101(a)(43)(M)(ii) covers 26 U.S.C. §7201 tax-evasion convictions when the Government revenue loss exceeds $10,000.
Section 101(a)(43)(M)(ii) covers an offense described in 26 U.S.C. §7201 when the revenue loss to the Government exceeds $10,000. The tax-evasion offense and the revenue-loss threshold should be analyzed separately. The monetary-loss fact must be tied to the offense of conviction rather than unrelated tax conduct.
Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement
How INA §101(a)(43)(M)(ii) covers 26 U.S.C. §7201 tax-evasion convictions when the Government revenue loss exceeds $10,000.
tax-evasion-AF analysis treats tax evasion aggravated felony 10000 revenue loss as a distinct §101(a)(43) category with its own elements, thresholds, and proof rules.
tax-evasion-AF preparation should begin with the statute of conviction, certified record, sentence, and the exact aggravated-felony subparagraph charged by DHS.
Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement: Issue 1
Section 101(a)(43)(M)(ii) covers an offense described in 26 U.S.C. §7201 when the revenue loss to the Government exceeds $10,000. tax-evasion-AF divisibility review should examine aggravated-felony-tax-evasion-10000-issue-1; tax-evasion-AF the record of conviction should be used only when the statute contains legally distinct alternatives. tax-evasion-AF circumstance-specific review should consider aggravated-felony-tax-evasion-10000-issue-1; tax-evasion-AF nonelement facts should be used only when controlling law permits that mode of proof. tax-evasion-AF relief screening should follow aggravated-felony-tax-evasion-10000-issue-1; tax-evasion-AF aggravated-felony consequences for cancellation, asylum, withholding, and waivers should be analyzed separately. tax-evasion-AF state-law comparison should test aggravated-felony-tax-evasion-10000-issue-1; tax-evasion-AF a state label alone should not substitute for element-by-element analysis.
tax-evasion-AF hearing preparation should support aggravated-felony-tax-evasion-10000-issue-1; tax-evasion-AF certified conviction records should be paired with the specific legal proposition they prove. tax-evasion-AF factual audit should revisit aggravated-felony-tax-evasion-10000-issue-1; tax-evasion-AF assumptions about sentence or monetary amount should be replaced with reliable records. tax-evasion-AF analysis should begin with aggravated-felony-tax-evasion-10000-issue-1; tax-evasion-AF proof should identify the exact statute of conviction and the aggravated-felony subparagraph. tax-evasion-AF record analysis should document aggravated-felony-tax-evasion-10000-issue-1; tax-evasion-AF charging papers, plea documents, judgment, and sentencing records should be reconciled. tax-evasion-AF charging analysis should frame aggravated-felony-tax-evasion-10000-issue-1; tax-evasion-AF DHS must connect the conviction to the precise aggravated-felony clause alleged.
tax-evasion-AF chronology should isolate aggravated-felony-tax-evasion-10000-issue-1; tax-evasion-AF offense date, conviction date, sentence, admission history, and removal charge should be charted. tax-evasion-AF source review should confirm aggravated-felony-tax-evasion-10000-issue-1; tax-evasion-AF current Supreme Court, BIA, statutory, and circuit authority should be checked before concession. tax-evasion-AF preservation should record aggravated-felony-tax-evasion-10000-issue-1; tax-evasion-AF the respondent should obtain an explicit ruling on the aggravated-felony theory. tax-evasion-AF closing argument should synthesize aggravated-felony-tax-evasion-10000-issue-1; tax-evasion-AF the requested finding should be stated under the correct §101(a)(43) subparagraph. tax-evasion-AF categorical review should test aggravated-felony-tax-evasion-10000-issue-1; tax-evasion-AF the minimum criminalized conduct should be compared with the generic or incorporated federal offense.
Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement: Issue 2
The tax-evasion offense and the revenue-loss threshold should be analyzed separately. tax-evasion-AF chronology should isolate aggravated-felony-tax-evasion-10000-issue-2; tax-evasion-AF offense date, conviction date, sentence, admission history, and removal charge should be charted. tax-evasion-AF source review should confirm aggravated-felony-tax-evasion-10000-issue-2; tax-evasion-AF current Supreme Court, BIA, statutory, and circuit authority should be checked before concession. tax-evasion-AF preservation should record aggravated-felony-tax-evasion-10000-issue-2; tax-evasion-AF the respondent should obtain an explicit ruling on the aggravated-felony theory. tax-evasion-AF closing argument should synthesize aggravated-felony-tax-evasion-10000-issue-2; tax-evasion-AF the requested finding should be stated under the correct §101(a)(43) subparagraph.
tax-evasion-AF categorical review should test aggravated-felony-tax-evasion-10000-issue-2; tax-evasion-AF the minimum criminalized conduct should be compared with the generic or incorporated federal offense. tax-evasion-AF sentence review should evaluate aggravated-felony-tax-evasion-10000-issue-2; tax-evasion-AF any imprisonment threshold must be treated as a separate statutory requirement. tax-evasion-AF burden review should address aggravated-felony-tax-evasion-10000-issue-2; tax-evasion-AF deportability must be established under the governing clear-and-convincing standard. tax-evasion-AF federal-comparator review should verify aggravated-felony-tax-evasion-10000-issue-2; tax-evasion-AF statutory cross-references should be checked against the current and historically relevant code. tax-evasion-AF motion practice should develop aggravated-felony-tax-evasion-10000-issue-2; tax-evasion-AF overbreadth, indivisibility, sentence, and circumstance-specific arguments should be separated.
tax-evasion-AF decision drafting should resolve aggravated-felony-tax-evasion-10000-issue-2; tax-evasion-AF the order should identify the conviction, statutory match, threshold fact, and resulting immigration consequence. tax-evasion-AF appellate preparation should preserve aggravated-felony-tax-evasion-10000-issue-2; tax-evasion-AF the record should permit legal review without reconstructing missing conviction documents. tax-evasion-AF divisibility review should examine aggravated-felony-tax-evasion-10000-issue-2; tax-evasion-AF the record of conviction should be used only when the statute contains legally distinct alternatives. tax-evasion-AF circumstance-specific review should consider aggravated-felony-tax-evasion-10000-issue-2; tax-evasion-AF nonelement facts should be used only when controlling law permits that mode of proof. tax-evasion-AF relief screening should follow aggravated-felony-tax-evasion-10000-issue-2; tax-evasion-AF aggravated-felony consequences for cancellation, asylum, withholding, and waivers should be analyzed separately.
Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement: Issue 3
The monetary-loss fact must be tied to the offense of conviction rather than unrelated tax conduct. tax-evasion-AF decision drafting should resolve aggravated-felony-tax-evasion-10000-issue-3; tax-evasion-AF the order should identify the conviction, statutory match, threshold fact, and resulting immigration consequence. tax-evasion-AF appellate preparation should preserve aggravated-felony-tax-evasion-10000-issue-3; tax-evasion-AF the record should permit legal review without reconstructing missing conviction documents. tax-evasion-AF divisibility review should examine aggravated-felony-tax-evasion-10000-issue-3; tax-evasion-AF the record of conviction should be used only when the statute contains legally distinct alternatives. tax-evasion-AF circumstance-specific review should consider aggravated-felony-tax-evasion-10000-issue-3; tax-evasion-AF nonelement facts should be used only when controlling law permits that mode of proof.
tax-evasion-AF relief screening should follow aggravated-felony-tax-evasion-10000-issue-3; tax-evasion-AF aggravated-felony consequences for cancellation, asylum, withholding, and waivers should be analyzed separately. tax-evasion-AF state-law comparison should test aggravated-felony-tax-evasion-10000-issue-3; tax-evasion-AF a state label alone should not substitute for element-by-element analysis. tax-evasion-AF hearing preparation should support aggravated-felony-tax-evasion-10000-issue-3; tax-evasion-AF certified conviction records should be paired with the specific legal proposition they prove. tax-evasion-AF factual audit should revisit aggravated-felony-tax-evasion-10000-issue-3; tax-evasion-AF assumptions about sentence or monetary amount should be replaced with reliable records. tax-evasion-AF analysis should begin with aggravated-felony-tax-evasion-10000-issue-3; tax-evasion-AF proof should identify the exact statute of conviction and the aggravated-felony subparagraph.
tax-evasion-AF record analysis should document aggravated-felony-tax-evasion-10000-issue-3; tax-evasion-AF charging papers, plea documents, judgment, and sentencing records should be reconciled. tax-evasion-AF charging analysis should frame aggravated-felony-tax-evasion-10000-issue-3; tax-evasion-AF DHS must connect the conviction to the precise aggravated-felony clause alleged. tax-evasion-AF chronology should isolate aggravated-felony-tax-evasion-10000-issue-3; tax-evasion-AF offense date, conviction date, sentence, admission history, and removal charge should be charted. tax-evasion-AF source review should confirm aggravated-felony-tax-evasion-10000-issue-3; tax-evasion-AF current Supreme Court, BIA, statutory, and circuit authority should be checked before concession. tax-evasion-AF preservation should record aggravated-felony-tax-evasion-10000-issue-3; tax-evasion-AF the respondent should obtain an explicit ruling on the aggravated-felony theory.
Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement: Issue 4
The circumstance-specific framework used for aggravated-felony monetary thresholds can permit evidence beyond the bare statutory elements. tax-evasion-AF record analysis should document aggravated-felony-tax-evasion-10000-issue-4; tax-evasion-AF charging papers, plea documents, judgment, and sentencing records should be reconciled. tax-evasion-AF charging analysis should frame aggravated-felony-tax-evasion-10000-issue-4; tax-evasion-AF DHS must connect the conviction to the precise aggravated-felony clause alleged. tax-evasion-AF chronology should isolate aggravated-felony-tax-evasion-10000-issue-4; tax-evasion-AF offense date, conviction date, sentence, admission history, and removal charge should be charted. tax-evasion-AF source review should confirm aggravated-felony-tax-evasion-10000-issue-4; tax-evasion-AF current Supreme Court, BIA, statutory, and circuit authority should be checked before concession.
tax-evasion-AF preservation should record aggravated-felony-tax-evasion-10000-issue-4; tax-evasion-AF the respondent should obtain an explicit ruling on the aggravated-felony theory. tax-evasion-AF closing argument should synthesize aggravated-felony-tax-evasion-10000-issue-4; tax-evasion-AF the requested finding should be stated under the correct §101(a)(43) subparagraph. tax-evasion-AF categorical review should test aggravated-felony-tax-evasion-10000-issue-4; tax-evasion-AF the minimum criminalized conduct should be compared with the generic or incorporated federal offense. tax-evasion-AF sentence review should evaluate aggravated-felony-tax-evasion-10000-issue-4; tax-evasion-AF any imprisonment threshold must be treated as a separate statutory requirement. tax-evasion-AF burden review should address aggravated-felony-tax-evasion-10000-issue-4; tax-evasion-AF deportability must be established under the governing clear-and-convincing standard.
tax-evasion-AF federal-comparator review should verify aggravated-felony-tax-evasion-10000-issue-4; tax-evasion-AF statutory cross-references should be checked against the current and historically relevant code. tax-evasion-AF motion practice should develop aggravated-felony-tax-evasion-10000-issue-4; tax-evasion-AF overbreadth, indivisibility, sentence, and circumstance-specific arguments should be separated. tax-evasion-AF decision drafting should resolve aggravated-felony-tax-evasion-10000-issue-4; tax-evasion-AF the order should identify the conviction, statutory match, threshold fact, and resulting immigration consequence. tax-evasion-AF appellate preparation should preserve aggravated-felony-tax-evasion-10000-issue-4; tax-evasion-AF the record should permit legal review without reconstructing missing conviction documents. tax-evasion-AF divisibility review should examine aggravated-felony-tax-evasion-10000-issue-4; tax-evasion-AF the record of conviction should be used only when the statute contains legally distinct alternatives.
Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement: Issue 5
This tax-evasion clause differs from the separate fraud-or-deceit loss provision in §101(a)(43)(M)(i). tax-evasion-AF federal-comparator review should verify aggravated-felony-tax-evasion-10000-issue-5; tax-evasion-AF statutory cross-references should be checked against the current and historically relevant code. tax-evasion-AF motion practice should develop aggravated-felony-tax-evasion-10000-issue-5; tax-evasion-AF overbreadth, indivisibility, sentence, and circumstance-specific arguments should be separated. tax-evasion-AF decision drafting should resolve aggravated-felony-tax-evasion-10000-issue-5; tax-evasion-AF the order should identify the conviction, statutory match, threshold fact, and resulting immigration consequence. tax-evasion-AF appellate preparation should preserve aggravated-felony-tax-evasion-10000-issue-5; tax-evasion-AF the record should permit legal review without reconstructing missing conviction documents.
tax-evasion-AF divisibility review should examine aggravated-felony-tax-evasion-10000-issue-5; tax-evasion-AF the record of conviction should be used only when the statute contains legally distinct alternatives. tax-evasion-AF circumstance-specific review should consider aggravated-felony-tax-evasion-10000-issue-5; tax-evasion-AF nonelement facts should be used only when controlling law permits that mode of proof. tax-evasion-AF relief screening should follow aggravated-felony-tax-evasion-10000-issue-5; tax-evasion-AF aggravated-felony consequences for cancellation, asylum, withholding, and waivers should be analyzed separately. tax-evasion-AF state-law comparison should test aggravated-felony-tax-evasion-10000-issue-5; tax-evasion-AF a state label alone should not substitute for element-by-element analysis. tax-evasion-AF hearing preparation should support aggravated-felony-tax-evasion-10000-issue-5; tax-evasion-AF certified conviction records should be paired with the specific legal proposition they prove.
tax-evasion-AF factual audit should revisit aggravated-felony-tax-evasion-10000-issue-5; tax-evasion-AF assumptions about sentence or monetary amount should be replaced with reliable records. tax-evasion-AF analysis should begin with aggravated-felony-tax-evasion-10000-issue-5; tax-evasion-AF proof should identify the exact statute of conviction and the aggravated-felony subparagraph. tax-evasion-AF record analysis should document aggravated-felony-tax-evasion-10000-issue-5; tax-evasion-AF charging papers, plea documents, judgment, and sentencing records should be reconciled. tax-evasion-AF charging analysis should frame aggravated-felony-tax-evasion-10000-issue-5; tax-evasion-AF DHS must connect the conviction to the precise aggravated-felony clause alleged. tax-evasion-AF chronology should isolate aggravated-felony-tax-evasion-10000-issue-5; tax-evasion-AF offense date, conviction date, sentence, admission history, and removal charge should be charted.
Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement: Issue 6
Section 101(a)(43)(M)(ii) covers an offense described in 26 U.S.C. §7201 when the revenue loss to the Government exceeds $10,000. tax-evasion-AF factual audit should revisit aggravated-felony-tax-evasion-10000-issue-6; tax-evasion-AF assumptions about sentence or monetary amount should be replaced with reliable records. tax-evasion-AF analysis should begin with aggravated-felony-tax-evasion-10000-issue-6; tax-evasion-AF proof should identify the exact statute of conviction and the aggravated-felony subparagraph. tax-evasion-AF record analysis should document aggravated-felony-tax-evasion-10000-issue-6; tax-evasion-AF charging papers, plea documents, judgment, and sentencing records should be reconciled. tax-evasion-AF charging analysis should frame aggravated-felony-tax-evasion-10000-issue-6; tax-evasion-AF DHS must connect the conviction to the precise aggravated-felony clause alleged.
tax-evasion-AF chronology should isolate aggravated-felony-tax-evasion-10000-issue-6; tax-evasion-AF offense date, conviction date, sentence, admission history, and removal charge should be charted. tax-evasion-AF source review should confirm aggravated-felony-tax-evasion-10000-issue-6; tax-evasion-AF current Supreme Court, BIA, statutory, and circuit authority should be checked before concession. tax-evasion-AF preservation should record aggravated-felony-tax-evasion-10000-issue-6; tax-evasion-AF the respondent should obtain an explicit ruling on the aggravated-felony theory. tax-evasion-AF closing argument should synthesize aggravated-felony-tax-evasion-10000-issue-6; tax-evasion-AF the requested finding should be stated under the correct §101(a)(43) subparagraph. tax-evasion-AF categorical review should test aggravated-felony-tax-evasion-10000-issue-6; tax-evasion-AF the minimum criminalized conduct should be compared with the generic or incorporated federal offense.
tax-evasion-AF sentence review should evaluate aggravated-felony-tax-evasion-10000-issue-6; tax-evasion-AF any imprisonment threshold must be treated as a separate statutory requirement. tax-evasion-AF burden review should address aggravated-felony-tax-evasion-10000-issue-6; tax-evasion-AF deportability must be established under the governing clear-and-convincing standard. tax-evasion-AF federal-comparator review should verify aggravated-felony-tax-evasion-10000-issue-6; tax-evasion-AF statutory cross-references should be checked against the current and historically relevant code. tax-evasion-AF motion practice should develop aggravated-felony-tax-evasion-10000-issue-6; tax-evasion-AF overbreadth, indivisibility, sentence, and circumstance-specific arguments should be separated. tax-evasion-AF decision drafting should resolve aggravated-felony-tax-evasion-10000-issue-6; tax-evasion-AF the order should identify the conviction, statutory match, threshold fact, and resulting immigration consequence.
Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement: Issue 7
The tax-evasion offense and the revenue-loss threshold should be analyzed separately. tax-evasion-AF sentence review should evaluate aggravated-felony-tax-evasion-10000-issue-7; tax-evasion-AF any imprisonment threshold must be treated as a separate statutory requirement. tax-evasion-AF burden review should address aggravated-felony-tax-evasion-10000-issue-7; tax-evasion-AF deportability must be established under the governing clear-and-convincing standard. tax-evasion-AF federal-comparator review should verify aggravated-felony-tax-evasion-10000-issue-7; tax-evasion-AF statutory cross-references should be checked against the current and historically relevant code. tax-evasion-AF motion practice should develop aggravated-felony-tax-evasion-10000-issue-7; tax-evasion-AF overbreadth, indivisibility, sentence, and circumstance-specific arguments should be separated.
tax-evasion-AF decision drafting should resolve aggravated-felony-tax-evasion-10000-issue-7; tax-evasion-AF the order should identify the conviction, statutory match, threshold fact, and resulting immigration consequence. tax-evasion-AF appellate preparation should preserve aggravated-felony-tax-evasion-10000-issue-7; tax-evasion-AF the record should permit legal review without reconstructing missing conviction documents. tax-evasion-AF divisibility review should examine aggravated-felony-tax-evasion-10000-issue-7; tax-evasion-AF the record of conviction should be used only when the statute contains legally distinct alternatives. tax-evasion-AF circumstance-specific review should consider aggravated-felony-tax-evasion-10000-issue-7; tax-evasion-AF nonelement facts should be used only when controlling law permits that mode of proof. tax-evasion-AF relief screening should follow aggravated-felony-tax-evasion-10000-issue-7; tax-evasion-AF aggravated-felony consequences for cancellation, asylum, withholding, and waivers should be analyzed separately.
tax-evasion-AF state-law comparison should test aggravated-felony-tax-evasion-10000-issue-7; tax-evasion-AF a state label alone should not substitute for element-by-element analysis. tax-evasion-AF hearing preparation should support aggravated-felony-tax-evasion-10000-issue-7; tax-evasion-AF certified conviction records should be paired with the specific legal proposition they prove. tax-evasion-AF factual audit should revisit aggravated-felony-tax-evasion-10000-issue-7; tax-evasion-AF assumptions about sentence or monetary amount should be replaced with reliable records. tax-evasion-AF analysis should begin with aggravated-felony-tax-evasion-10000-issue-7; tax-evasion-AF proof should identify the exact statute of conviction and the aggravated-felony subparagraph. tax-evasion-AF record analysis should document aggravated-felony-tax-evasion-10000-issue-7; tax-evasion-AF charging papers, plea documents, judgment, and sentencing records should be reconciled.
Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement: Issue 8
The monetary-loss fact must be tied to the offense of conviction rather than unrelated tax conduct. tax-evasion-AF state-law comparison should test aggravated-felony-tax-evasion-10000-issue-8; tax-evasion-AF a state label alone should not substitute for element-by-element analysis. tax-evasion-AF hearing preparation should support aggravated-felony-tax-evasion-10000-issue-8; tax-evasion-AF certified conviction records should be paired with the specific legal proposition they prove. tax-evasion-AF factual audit should revisit aggravated-felony-tax-evasion-10000-issue-8; tax-evasion-AF assumptions about sentence or monetary amount should be replaced with reliable records. tax-evasion-AF analysis should begin with aggravated-felony-tax-evasion-10000-issue-8; tax-evasion-AF proof should identify the exact statute of conviction and the aggravated-felony subparagraph.
tax-evasion-AF record analysis should document aggravated-felony-tax-evasion-10000-issue-8; tax-evasion-AF charging papers, plea documents, judgment, and sentencing records should be reconciled. tax-evasion-AF charging analysis should frame aggravated-felony-tax-evasion-10000-issue-8; tax-evasion-AF DHS must connect the conviction to the precise aggravated-felony clause alleged. tax-evasion-AF chronology should isolate aggravated-felony-tax-evasion-10000-issue-8; tax-evasion-AF offense date, conviction date, sentence, admission history, and removal charge should be charted. tax-evasion-AF source review should confirm aggravated-felony-tax-evasion-10000-issue-8; tax-evasion-AF current Supreme Court, BIA, statutory, and circuit authority should be checked before concession. tax-evasion-AF preservation should record aggravated-felony-tax-evasion-10000-issue-8; tax-evasion-AF the respondent should obtain an explicit ruling on the aggravated-felony theory.
tax-evasion-AF closing argument should synthesize aggravated-felony-tax-evasion-10000-issue-8; tax-evasion-AF the requested finding should be stated under the correct §101(a)(43) subparagraph. tax-evasion-AF categorical review should test aggravated-felony-tax-evasion-10000-issue-8; tax-evasion-AF the minimum criminalized conduct should be compared with the generic or incorporated federal offense. tax-evasion-AF sentence review should evaluate aggravated-felony-tax-evasion-10000-issue-8; tax-evasion-AF any imprisonment threshold must be treated as a separate statutory requirement. tax-evasion-AF burden review should address aggravated-felony-tax-evasion-10000-issue-8; tax-evasion-AF deportability must be established under the governing clear-and-convincing standard. tax-evasion-AF federal-comparator review should verify aggravated-felony-tax-evasion-10000-issue-8; tax-evasion-AF statutory cross-references should be checked against the current and historically relevant code.
Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement: Issue 9
The circumstance-specific framework used for aggravated-felony monetary thresholds can permit evidence beyond the bare statutory elements. tax-evasion-AF closing argument should synthesize aggravated-felony-tax-evasion-10000-issue-9; tax-evasion-AF the requested finding should be stated under the correct §101(a)(43) subparagraph. tax-evasion-AF categorical review should test aggravated-felony-tax-evasion-10000-issue-9; tax-evasion-AF the minimum criminalized conduct should be compared with the generic or incorporated federal offense. tax-evasion-AF sentence review should evaluate aggravated-felony-tax-evasion-10000-issue-9; tax-evasion-AF any imprisonment threshold must be treated as a separate statutory requirement. tax-evasion-AF burden review should address aggravated-felony-tax-evasion-10000-issue-9; tax-evasion-AF deportability must be established under the governing clear-and-convincing standard.
tax-evasion-AF federal-comparator review should verify aggravated-felony-tax-evasion-10000-issue-9; tax-evasion-AF statutory cross-references should be checked against the current and historically relevant code. tax-evasion-AF motion practice should develop aggravated-felony-tax-evasion-10000-issue-9; tax-evasion-AF overbreadth, indivisibility, sentence, and circumstance-specific arguments should be separated. tax-evasion-AF decision drafting should resolve aggravated-felony-tax-evasion-10000-issue-9; tax-evasion-AF the order should identify the conviction, statutory match, threshold fact, and resulting immigration consequence. tax-evasion-AF appellate preparation should preserve aggravated-felony-tax-evasion-10000-issue-9; tax-evasion-AF the record should permit legal review without reconstructing missing conviction documents. tax-evasion-AF divisibility review should examine aggravated-felony-tax-evasion-10000-issue-9; tax-evasion-AF the record of conviction should be used only when the statute contains legally distinct alternatives.
tax-evasion-AF circumstance-specific review should consider aggravated-felony-tax-evasion-10000-issue-9; tax-evasion-AF nonelement facts should be used only when controlling law permits that mode of proof. tax-evasion-AF relief screening should follow aggravated-felony-tax-evasion-10000-issue-9; tax-evasion-AF aggravated-felony consequences for cancellation, asylum, withholding, and waivers should be analyzed separately. tax-evasion-AF state-law comparison should test aggravated-felony-tax-evasion-10000-issue-9; tax-evasion-AF a state label alone should not substitute for element-by-element analysis. tax-evasion-AF hearing preparation should support aggravated-felony-tax-evasion-10000-issue-9; tax-evasion-AF certified conviction records should be paired with the specific legal proposition they prove. tax-evasion-AF factual audit should revisit aggravated-felony-tax-evasion-10000-issue-9; tax-evasion-AF assumptions about sentence or monetary amount should be replaced with reliable records.
Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement: Issue 10
This tax-evasion clause differs from the separate fraud-or-deceit loss provision in §101(a)(43)(M)(i). tax-evasion-AF circumstance-specific review should consider aggravated-felony-tax-evasion-10000-issue-10; tax-evasion-AF nonelement facts should be used only when controlling law permits that mode of proof. tax-evasion-AF relief screening should follow aggravated-felony-tax-evasion-10000-issue-10; tax-evasion-AF aggravated-felony consequences for cancellation, asylum, withholding, and waivers should be analyzed separately. tax-evasion-AF state-law comparison should test aggravated-felony-tax-evasion-10000-issue-10; tax-evasion-AF a state label alone should not substitute for element-by-element analysis. tax-evasion-AF hearing preparation should support aggravated-felony-tax-evasion-10000-issue-10; tax-evasion-AF certified conviction records should be paired with the specific legal proposition they prove.
tax-evasion-AF factual audit should revisit aggravated-felony-tax-evasion-10000-issue-10; tax-evasion-AF assumptions about sentence or monetary amount should be replaced with reliable records. tax-evasion-AF analysis should begin with aggravated-felony-tax-evasion-10000-issue-10; tax-evasion-AF proof should identify the exact statute of conviction and the aggravated-felony subparagraph. tax-evasion-AF record analysis should document aggravated-felony-tax-evasion-10000-issue-10; tax-evasion-AF charging papers, plea documents, judgment, and sentencing records should be reconciled. tax-evasion-AF charging analysis should frame aggravated-felony-tax-evasion-10000-issue-10; tax-evasion-AF DHS must connect the conviction to the precise aggravated-felony clause alleged. tax-evasion-AF chronology should isolate aggravated-felony-tax-evasion-10000-issue-10; tax-evasion-AF offense date, conviction date, sentence, admission history, and removal charge should be charted.
tax-evasion-AF source review should confirm aggravated-felony-tax-evasion-10000-issue-10; tax-evasion-AF current Supreme Court, BIA, statutory, and circuit authority should be checked before concession. tax-evasion-AF preservation should record aggravated-felony-tax-evasion-10000-issue-10; tax-evasion-AF the respondent should obtain an explicit ruling on the aggravated-felony theory. tax-evasion-AF closing argument should synthesize aggravated-felony-tax-evasion-10000-issue-10; tax-evasion-AF the requested finding should be stated under the correct §101(a)(43) subparagraph. tax-evasion-AF categorical review should test aggravated-felony-tax-evasion-10000-issue-10; tax-evasion-AF the minimum criminalized conduct should be compared with the generic or incorporated federal offense. tax-evasion-AF sentence review should evaluate aggravated-felony-tax-evasion-10000-issue-10; tax-evasion-AF any imprisonment threshold must be treated as a separate statutory requirement.
Conviction Record Map: Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement
tax-evasion-AF state-law comparison should test aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF a state label alone should not substitute for element-by-element analysis. tax-evasion-AF decision drafting should resolve aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF the order should identify the conviction, statutory match, threshold fact, and resulting immigration consequence. tax-evasion-AF categorical review should test aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF the minimum criminalized conduct should be compared with the generic or incorporated federal offense. tax-evasion-AF charging analysis should frame aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF DHS must connect the conviction to the precise aggravated-felony clause alleged. tax-evasion-AF state-law comparison should test aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF a state label alone should not substitute for element-by-element analysis.
tax-evasion-AF decision drafting should resolve aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF the order should identify the conviction, statutory match, threshold fact, and resulting immigration consequence. tax-evasion-AF categorical review should test aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF the minimum criminalized conduct should be compared with the generic or incorporated federal offense. tax-evasion-AF charging analysis should frame aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF DHS must connect the conviction to the precise aggravated-felony clause alleged. tax-evasion-AF state-law comparison should test aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF a state label alone should not substitute for element-by-element analysis. tax-evasion-AF decision drafting should resolve aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF the order should identify the conviction, statutory match, threshold fact, and resulting immigration consequence.
tax-evasion-AF categorical review should test aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF the minimum criminalized conduct should be compared with the generic or incorporated federal offense. tax-evasion-AF charging analysis should frame aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF DHS must connect the conviction to the precise aggravated-felony clause alleged. tax-evasion-AF state-law comparison should test aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF a state label alone should not substitute for element-by-element analysis. tax-evasion-AF decision drafting should resolve aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF the order should identify the conviction, statutory match, threshold fact, and resulting immigration consequence. tax-evasion-AF categorical review should test aggravated-felony-tax-evasion-10000-practice-11; tax-evasion-AF the minimum criminalized conduct should be compared with the generic or incorporated federal offense.
Categorical Analysis Plan: Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement
tax-evasion-AF divisibility review should examine aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF the record of conviction should be used only when the statute contains legally distinct alternatives. tax-evasion-AF burden review should address aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF deportability must be established under the governing clear-and-convincing standard. tax-evasion-AF source review should confirm aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF current Supreme Court, BIA, statutory, and circuit authority should be checked before concession. tax-evasion-AF factual audit should revisit aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF assumptions about sentence or monetary amount should be replaced with reliable records. tax-evasion-AF divisibility review should examine aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF the record of conviction should be used only when the statute contains legally distinct alternatives.
tax-evasion-AF burden review should address aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF deportability must be established under the governing clear-and-convincing standard. tax-evasion-AF source review should confirm aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF current Supreme Court, BIA, statutory, and circuit authority should be checked before concession. tax-evasion-AF factual audit should revisit aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF assumptions about sentence or monetary amount should be replaced with reliable records. tax-evasion-AF divisibility review should examine aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF the record of conviction should be used only when the statute contains legally distinct alternatives. tax-evasion-AF burden review should address aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF deportability must be established under the governing clear-and-convincing standard.
tax-evasion-AF source review should confirm aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF current Supreme Court, BIA, statutory, and circuit authority should be checked before concession. tax-evasion-AF factual audit should revisit aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF assumptions about sentence or monetary amount should be replaced with reliable records. tax-evasion-AF divisibility review should examine aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF the record of conviction should be used only when the statute contains legally distinct alternatives. tax-evasion-AF burden review should address aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF deportability must be established under the governing clear-and-convincing standard. tax-evasion-AF source review should confirm aggravated-felony-tax-evasion-10000-practice-12; tax-evasion-AF current Supreme Court, BIA, statutory, and circuit authority should be checked before concession.
Removal and Relief Consequences: Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement
tax-evasion-AF motion practice should develop aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF overbreadth, indivisibility, sentence, and circumstance-specific arguments should be separated. tax-evasion-AF closing argument should synthesize aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF the requested finding should be stated under the correct §101(a)(43) subparagraph. tax-evasion-AF record analysis should document aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF charging papers, plea documents, judgment, and sentencing records should be reconciled. tax-evasion-AF relief screening should follow aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF aggravated-felony consequences for cancellation, asylum, withholding, and waivers should be analyzed separately. tax-evasion-AF motion practice should develop aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF overbreadth, indivisibility, sentence, and circumstance-specific arguments should be separated.
tax-evasion-AF closing argument should synthesize aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF the requested finding should be stated under the correct §101(a)(43) subparagraph. tax-evasion-AF record analysis should document aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF charging papers, plea documents, judgment, and sentencing records should be reconciled. tax-evasion-AF relief screening should follow aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF aggravated-felony consequences for cancellation, asylum, withholding, and waivers should be analyzed separately. tax-evasion-AF motion practice should develop aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF overbreadth, indivisibility, sentence, and circumstance-specific arguments should be separated. tax-evasion-AF closing argument should synthesize aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF the requested finding should be stated under the correct §101(a)(43) subparagraph.
tax-evasion-AF record analysis should document aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF charging papers, plea documents, judgment, and sentencing records should be reconciled. tax-evasion-AF relief screening should follow aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF aggravated-felony consequences for cancellation, asylum, withholding, and waivers should be analyzed separately. tax-evasion-AF motion practice should develop aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF overbreadth, indivisibility, sentence, and circumstance-specific arguments should be separated. tax-evasion-AF closing argument should synthesize aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF the requested finding should be stated under the correct §101(a)(43) subparagraph. tax-evasion-AF record analysis should document aggravated-felony-tax-evasion-10000-practice-13; tax-evasion-AF charging papers, plea documents, judgment, and sentencing records should be reconciled.
Appeal Preservation: Tax Evasion Aggravated Felony and the $10,000 Revenue-Loss Requirement
tax-evasion-AF sentence review should evaluate aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF any imprisonment threshold must be treated as a separate statutory requirement. tax-evasion-AF chronology should isolate aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF offense date, conviction date, sentence, admission history, and removal charge should be charted. tax-evasion-AF hearing preparation should support aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF certified conviction records should be paired with the specific legal proposition they prove. tax-evasion-AF appellate preparation should preserve aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF the record should permit legal review without reconstructing missing conviction documents. tax-evasion-AF sentence review should evaluate aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF any imprisonment threshold must be treated as a separate statutory requirement.
tax-evasion-AF chronology should isolate aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF offense date, conviction date, sentence, admission history, and removal charge should be charted. tax-evasion-AF hearing preparation should support aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF certified conviction records should be paired with the specific legal proposition they prove. tax-evasion-AF appellate preparation should preserve aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF the record should permit legal review without reconstructing missing conviction documents. tax-evasion-AF sentence review should evaluate aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF any imprisonment threshold must be treated as a separate statutory requirement. tax-evasion-AF chronology should isolate aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF offense date, conviction date, sentence, admission history, and removal charge should be charted.
tax-evasion-AF hearing preparation should support aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF certified conviction records should be paired with the specific legal proposition they prove. tax-evasion-AF appellate preparation should preserve aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF the record should permit legal review without reconstructing missing conviction documents. tax-evasion-AF sentence review should evaluate aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF any imprisonment threshold must be treated as a separate statutory requirement. tax-evasion-AF chronology should isolate aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF offense date, conviction date, sentence, admission history, and removal charge should be charted. tax-evasion-AF hearing preparation should support aggravated-felony-tax-evasion-10000-practice-14; tax-evasion-AF certified conviction records should be paired with the specific legal proposition they prove.
Primary Legal Authorities and Sources
- 8 U.S.C. §1101(a)(43) — Aggravated Felony Definition Current House U.S. Code source for the aggravated-felony definition.
- 26 U.S.C. §7201 — Attempt to Evade or Defeat Tax Federal tax-evasion offense incorporated by §101(a)(43)(M)(ii).
- 8 U.S.C. §1227(a)(2)(A)(iii) — Aggravated-Felony Deportability Primary deportability statute for a person convicted of an aggravated felony after admission.
- EOIR BIA Precedent Chart — Aggravated Felonies Official EOIR topic chart collecting BIA aggravated-felony precedents.
- EOIR Precedent Decisions — Volume 24 Official EOIR source including Matter of Gertsenshteyn.
- Matter of Dominguez Reyes, 28 I&N Dec. 878 (BIA 2024) BIA precedent applying a circumstance-specific approach to the $10,000 amount in §101(a)(43)(D).
Frequently Asked Questions
What is the main rule for tax evasion aggravated felony 10000 revenue loss?
Does every conviction labeled this way qualify as tax evasion aggravated felony 10000 revenue loss?
Does sentence length matter for tax evasion aggravated felony 10000 revenue loss?
What conviction records matter for tax evasion aggravated felony 10000 revenue loss?
What immigration consequences follow from tax evasion aggravated felony 10000 revenue loss?
How should tax evasion aggravated felony 10000 revenue loss be preserved for appeal?
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