Holding: Violations of 26 U.S.C. §§ 7206(1) and (2), which preclude making (or assisting in the making of) a false tax return, are crimes “involv[ing] fraud or deceit” under 8 U.S.C. § 1101(a)(43)(M)(i) and are therefore aggravated felonies for purposes of the Immigration and Nationality Act, 8 U.S.C. § 1101 et seq., when the loss to the government exceeds $10,000.
Judgment: Affirmed, 6-3, in an opinion by Justice Thomas on February 21, 2012. Justice Ginsburg filed a dissenting opinion in which Justices Breyer and Kagan joined.
Merits Briefs for the Petitioners
Amicus Briefs in Support of the Petitioners
Merits Briefs for the Respondent