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AKIO KAWASHIMA v. GONZALES

Nos. 04-74313, 05-74408.

503 F.3d 997 (2007)

AKIO KAWASHIMA; Fusako Kawashima, Petitioners, v. Alberto R. GONZALES, Attorney General, Respondent. Akio Kawashima; Fusako Kawashima, aka Fusako Nakajima, Petitioners, v. Alberto R. Gonzales, Attorney General, Respondent.

United States Court of Appeals, Ninth Circuit.

Filed September 18, 2007.

Attorney(s) appearing for the Case

Judith L. Wood, Law Offices of Judith L. Wood, Los Angeles, CA, argued the cause for the petitioners, and filed briefs; Todd Beacraft, Law Offices of Judith L. Wood, Los Angeles, CA, was on the briefs.

Nancy Freedman, Office of Immigration Litigation, Washington, DC, argued the cause for the respondent; Peter D. Keisler, Assistant Attorney General, Civil Division, M. Jocelyn Lopez Wright, Assistant Director, and James A. Hunolt, Senior Litigation Counsel, Office of Immigration Litigation, Washington, DC, were on the brief.

Before: DIARMUID F. O'SCANNLAIN, EDWARD LEAVY, and CONSUELO M. CALLAHAN, Circuit Judges.

O'SCANNLAIN, Circuit Judge:

We are called upon to determine whether aliens' convictions for subscribing to a false statement on a tax return and for aiding and assisting in the preparation of a false tax return qualify as "aggravated felonies" under the relevant immigration laws, and therefore constitute removable offenses.

I

Akio Kawashima and Fusako Kawashima1 are natives and citizens of Japan. The Kawashimas were admitted...

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