Filing a False Tax Return May Result in Deportation
In its decision, Kawashima v. Holder, S. Ct. Dkt. No. 10-577 (U.S. 2/21/12), the U.S. Supreme Court ruled that willfully preparing and subscribing a false tax return constituted a crime of fraud or deceit under the aggravated felony statute of the Immigration and Nationality Act. Thus an alien convicted for this violation under Title 28 USC § 7206(1) is subject to deportation if the loss to the government is in excess of $10,000.
The aliens in this case were a Japanese couple who had been lawful permanent residents of the U.S. since 1984. The husband pled guilty to willfully preparing and subscribing a false tax return while his wife pled guilty to aiding and assisting in same. These convictions led to their removal proceedings.
This case is an example of how even lawful permanent residents must be careful in maintaining their status in the United States and abide by the law, or otherwise risk deportation.