By: Coleman Jackson, Esq.
Coleman Jackson, PC | 6060 North Central Expressway, Suite 443 | Dallas, Texas 75206 | www.cjacksonlaw.com | 214-599-0431
June 30, 2014
Noncitizens of the U.S.A. who commit certain federal tax crimes are subject to deportation as aliens who have been convicted of an aggravated felony. The U.S. Supreme Court held in Akio Kawashima v Holder, 132 S.Ct. 1166 (2012) that violations of 26 U.S.C. §§ 7206(1) and (2) are crimes involving fraud or deceit under 8 U.S.C. § 1101(a) (43) (M) (i) and 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. Akio Kawashima was a lawful permanent resident, (“LPR”), or Green Card holder. The Kawashima case involved fraudulent federal tax returns; but, arguably, the reasoning could apply to a loss of tax revenues resulting from other taxable events and types of transactions (such as, failing to file timely returns, failing to timely collect and turn-over employment taxes, and etc.), if the loss to the government exceeds $10,000.
What if a Green Card Holder fails to timely file FBAR and FATCA disclosures? Could delinquent, missing, or silently filed FBAR and FATCA reports subject a noncitizen to mandatory deportation?
If the government asserts and proves tax evasion, the LPR or other noncitizen is for sure deportable because tax evasion is a deportable offense under 8 U.S. C. § 1101(a) (43) (M) (ii). But even if the government does not assert or prove tax evasion, the noncitizen (LPR) could still be deportable under the Kawashima holding if the loss to the government exceeds $10,000.
What about the LPR who files false sales & use tax reports at the State and local levels of government? Are these noncitizens deportable under the reasoning in Kawashima?
Maybe, depending upon how the state tax code is written, Kawashima, specifically applies to losses under the Internal Revenue Code; but arguably noncitizens who are convicted of any federal, state or local tax fraud or deceit resulting in a loss to the government in excess of $10,000 are subject to virtual automatic deportation.
This blog was written for educational purposes only and creates no attorney-client relationship between the reader and the tax & immigration law firm of Coleman Jackson, P.C.
Coleman Jackson, PC
Immigration & Tax Law Firm
6060 North Central Expressway
Dallas, Texas 75206
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