Kawashima v. Holder

Holding: Violations of 26 U.S.C. §§ 7206(1) and (2), which preclude making (or assisting in the making of) a false tax return, are crimes “involv[ing] fraud or deceit” under 8 U.S.C. § 1101(a)(43)(M)(i) and are therefore aggravated felonies for purposes of the Immigration and Nationality Act, 8 U.S.C. § 1101 et seq., when the loss to the govern­ment exceeds $10,000.

Judgment: Affirmed, 6-3, in an opinion by Justice Thomas on February 21, 2012. Justice Ginsburg filed a dissenting opinion in which Justices Breyer and Kagan joined.

Briefs and Documents

Merits Briefs for the Petitioners

• Brief for Akio and Fusako Kawashima
• Reply brief for Akio and Fusako Kawashima

Amicus Briefs in Support of the Petitioners

• Brief for Johnnie M. Walters
• Brief for the Asian American Justice Center et al. 
• Brief for the National Immigration and Criminal Defense Organizations

Merits Briefs for the Respondent

• Brief for  Eric H. Holder, Jr.

Certiorari-stage documents

• Opinion below (9th Circuit)
• Petition for certiorari
• Brief in opposition
• Reply of petitioners