Safe Havens

(D)  Significance of Parenthetical.  This category is defined by reference to a statute, with a parenthetical describing some of the contents of the statute.  It is possible to argue that the parenthetical is a limitation describing a portion of the statute that is included within the aggravated felony category, although there is authority going both ways depending on the exact wording.  See § 7.17(B), supra.

            A federal conviction of 26 U.S.C. § 7201, “defeating a tax,” is an offense “relating to tax evasion,” under that statute, and therefore constitutes an aggravated felony under INA § 101(a)(43)(M)(ii), 8 U.S.C. § 1101(a)(43)(M)(ii) for removal purposes because “defeating a tax” and “evading a tax” are interchangeable terms.[869]

[869] Evangelista v. Ashcroft, 359 F.3d 145 (2d Cir. Feb. 23, 2004).