Immigration · Primary-source case analysis

Kawashima: Materially False Tax Returns Can Be Fraud-or-Deceit Aggravated Felonies

By Aneeta Mishra and Timothy Chan

Published May 1, 2026

Kawashima explains that a tax offense need not use the words fraud or deceit in its elements to fall within 8 U.S.C. section 1101(a)(43)(M)(i).

The convictions involved false tax returns

The lawful permanent residents were convicted under 26 U.S.C. sections 7206(1) and 7206(2) for a materially false return and assistance in preparing one.

The elements necessarily entailed deceit

Knowingly and willfully submitting, or helping submit, a materially false return involves deceit even though the criminal statutes do not label fraud or deceit as standalone elements.

Tax crimes are not confined to the tax-evasion clause

The neighboring aggravated-felony provision expressly addressing section 7201 tax evasion did not remove other deceitful tax crimes from the broader fraud-or-deceit provision.

Disposition

The Court affirmed because the offenses involved deceit and the revenue loss exceeded $10,000. The dissent disputed the interaction between the two statutory clauses.

Key takeaways

• Read the elements of the exact tax offense.
• Ask whether those elements necessarily entail deceit.
• Determine the loss through a properly tethered record.
• Analyze immigration consequences before plea and sentencing decisions.