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This document summarizes a court case regarding whether a conviction for filing a false tax return under 26 U.S.C. § 7206(1) qualifies as an "aggravated felony" under the Immigration and Naturalization Act. The court examines the statutory language of 8 U.S.C. § 1101(a)(43)(M)(i) and (ii) and determines that the language does not have a plain and unambiguous meaning as applied to § 7206(1) convictions. Considering the broader context, including the presence of subsection (M)(ii) addressing tax evasion, the
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- Scribd Government Docs
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- EN