Kawashima v. Holder

Kawashima v. Holder, 565 U.S. 478 (2012), is a United States Supreme Court case in which the Court held that "filing a false tax return in violation of 26 U.S.C. Section 7206 qualifies as an aggravated felony under the Immigration and Nationality Act when the Government's revenue loss exceeds $10,000."^[3][4]

Kawashima v. Holder
Supreme Court of the United States
Argued November 7, 2011 Decided February 21, 2012
Full case name	Akio Kawashima, et ux., Petitioners v. Eric H. Holder, Jr., Attorney General
Docket no.	10-577
Citations	565 U.S. 478 (more) 132 S. Ct. 1166; 182 L. Ed. 2d 1; 2012 U.S. LEXIS 1084; 80 U.S.L.W. 4147
Argument	Oral argument
Case history
Prior	Appeal of deportation order denied (Bd. Immigr. App., 200?); reversed in part sub nom. Kawashima v. Gonzales, 503 F.3d 997 (9th Cir. 2007, withdrawn); reconsidered[1] and fully reversed sub nom. Kawashima v. Mukasey, 530 F.3d 1111 (9th Cir. 2008, withdrawn); reconsidered[2] anew and affirmed 615 F.3d 1043 (9th Cir. 2010); certiorari granted, 563 U.S. 1007 (2011).
Holding
"Filing a false tax return in violation of 26 U.S.C. Section 7206 qualifies as an aggravated felony under the Immigration and Nationality Act when the Government's revenue loss exceeds $10,000."[3] Ninth Circuit affirmed.
Court membership
Chief Justice John Roberts Associate Justices Antonin Scalia · Anthony Kennedy Clarence Thomas · Ruth Bader Ginsburg Stephen Breyer · Samuel Alito Sonia Sotomayor · Elena Kagan
Case opinions
Majority	Thomas, joined by Roberts, Scalia, Kennedy, Alito, Sotomayor
Dissent	Ginsburg, joined by Breyer, Kagan

Background

Akio and Fusako Kawashima, Japanese nationals who legally resided in the U.S., owned the successful Nihon Seibutsu Kagaku restaurant in Thousand Oaks, California which filed false tax returns.

Opinion of the Court

In a 6—3 opinion written by Justice Clarence Thomas, the Court held that "filing a false tax return in violation of 26 U.S.C. Section 7206 qualifies as an aggravated felony under the Immigration and Nationality Act when the Government's revenue loss exceeds $10,000."^[3]

See also

• Immigration and Nationality Act

References

1. In light of Navarro-Lopez v. Gonzales, 503 F.3d 1063 (9th Cir. 2007), decided the day after the initial decision in Kawashima.
2. In light of Nijhawan v. Holder, 557 U.S. 29, 129 S.Ct. 2294 (2009), granted certiorari while en banc rehearing request was pending.
3. https://www.oyez.org/cases/2010-2019/2011/2011_10_577 ^{[bare URL]}
4. Kawashima v. Holder, 565 U.S. 478 (2012).

External links

• Text of Kawashima v. Holder, 565 U.S. 478 (2012) is available from: CourtListener Google Scholar Oyez (oral argument audio) Supreme Court (slip opinion) (archived)
• Coverage of the case on SCOTUSblog