Kawashima v. Holder

The Case Issue
“Can filing a false tax return count as an “aggravated felony” for purposes of a statute that subjects an immigrant convicted of an “aggravated felony” to deportation.”
(Can immigrants who file a false tax reports be deported)

The Law’s being Challenged
An aggravated felony is when someone lies about over $10,000 and/or when the government losses over $10,000 in tax return money.
(Section 7201 of title 26  explains this)

The Law’s History
Immigration law allows the US government to deport anyone who has committed an “aggravated felony.” At first it only applied to crimes such as murder and drug trafficking, but congress has expanded the definition overtime.

What Happened
Akio and Fusako Kawashima, a Japanese couple falsely reported their income taxes. They’ve been citizens of the US since 1984 (27 years). In 1997, Mr. Kawashima filled a false corporate tax return and his wife helped him. It made them seem as though they made less money then they actually did which illegally exempted them from paying government of owed tax money. They lied, and it cost the government over $10,000 in tax revenue. Section 7206 of the tax code was violated due to these actions.

Kawashimas were convicted of a violation under Section 7206, the tax code, not tax evasion which violates Section 7201. Because of this, they weren’t deported. The government still started to deport them which would relate to Section 7206.

The Question to the Supreme Court
Do the Kawashimas fall under Section 7201 even though they violated Section 7206.

My Prediction
At 1st, I thought they were a lost cause, but they have an awesome lawyers, so now I think they might actually win and stay in America, but still face consequences for disobeying the laws under Section 7201.

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