Ki Se Lee Hyang Mahn Yang v. John Ashcroft, Attorney General of the United States

I must respectfully dissent because I believe that the offense of filing a false tax return and thereby causing a tax loss of more than $10,000 falls squarely within the definition of an “aggravated felony” in 8 U.S.C. § 1101(a)(43)(M)(i). Accord Abreu-Reyes v. INS, 292 F.3d 1029 (9th Cir.2002), ivithdrawn on other ground, 350 F.3d 966 (9th Cir.2003).

The term “aggravated felony” is defined to include:

(M) an offense that -(i) involves fraud or deceit in which the loss to the victim or victims exceeds $10,000; or(ii) is described in section 7201 of Title 26 (relating to tax evasion) in which *226the…