Jesus Corral-Trevizo v. Eric Holder, Jr.
560 F. App'x 421
5th Cir.2014Background
- Corral-Trevizo, a Mexican citizen, petitions review of a BIA decision affirming an IJ removal order under 8 U.S.C. § 1227(a)(2)(A)(iii) for an aggravated felony.
- BIA agreed the § 7202 conviction categorically fits Clause (i) of § 1101(a)(43)(M) but did not address Clause (ii).
- The Government contends the conviction is a categorical aggravated felony under Clause (i) and, via the modified categorical approach, necessarily involved fraud or deceit.
- The information charged willfully failing to pay taxes, but the plea agreement’s factual basis shows only a failure to pay, not necessarily fraud.
- The documents reviewed under the modified categorical approach are insufficient to prove Corral was necessarily convicted of a fraud/deceit aggravated felony.
- Court grants review, vacates BIA, and remands for further proceedings.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether § 7202 is categorically an aggravated felony under Clause (i) | Corral | Government | Not categorically an aggravated felony under Clause (i) |
| Whether the modified categorical approach shows fraud/deceit for § 7202 | Corral | Government | Documents insufficient to establish fraud/deceit under the modified approach |
| Whether the court should address Clause (ii) submission | Corral | Government | Not reached; BIA did not address Clause (ii) |
| Remand posture if not categorically an aggravated felony | Corral | Government | Remand for further proceedings |
Key Cases Cited
- Larin-Ulloa v. Gonzales, 462 F.3d 456 (5th Cir. 2006) (non-fraud, non-deceit § 7202 can be non-categorical under the thus-criteria)
- United States v. Gilbert, 266 F.3d 1180 (9th Cir. 2001) (plea to non-fraud basis suffices for conviction under § 7202)
- United States v. Evangelista, 122 F.3d 112 (2d Cir. 1997) (elements of tax offense can be satisfied without requiring fraud)
- United States v. Morales-Martinez, 496 F.3d 356 (5th Cir. 2007) (conjunctive charging language does not license excess factual admission)
- Descamps v. United States, 133 S. Ct. 2276 (2013) (superfluous facts cannot expand punishment beyond the conviction)