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] 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.

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.