Ki Se Lee Hyang Mahn Yang v. John Ashcroft, Attorney General of the United States
Court of Appeals for the Third Circuit
1Opinion of the Court
OPINION OF THE COURT
OBERDORFER, Senior District Judge.
In this appeal we consider the question of whether a conviction for filing a false tax return, in violation of 26 U.S.C. § 7206(1) of the Internal Revenue Code, is an “aggravated felony” as defined by section 101(a)(43)(M)(i) of the Immigration and Naturalization Act, 8 U.S.C. § 1101(a)(43)(M)(i). We conclude that it is not, and, therefore, that the petitioners’ convictions do not render them removable. Accordingly, we will grant the Petition for Review of the decision and vacate the order of removal against the petitioners.
I. BACKGROUND
The…
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