Justice Thomas wrote the majority opinion in a 6-3 decision finding that tax evasion inherently contains fraud or deceit and is an aggravated felony where the loss to the Government exceeds $10,000.
"This case concerns whether aliens who commit certain federal tax crimes are subject to deportation as aliens who have been convicted of an aggravated felony. We hold that violations of 26 U. S. C. §§7206(1) and (2) are crimes “involv[ing] fraud or deceit” under 8 U. S. C. §1101(a)(43)(M)(i) and are therefore aggravated felonies as that term is defined in the Immigration and Nationality Act, 8 U. S. C. §1101 et seq., when the loss to the Government exceeds $10,000." - Kawashima v. Holder, Feb. 21, 2012.
