| Litigants: | Kawashima v. Holder |
| Arguedate: | November 7 |
| Argueyear: | 2011 |
| Decidedate: | February 21 |
| Decideyear: | 2012 |
| Fullname: | Akio Kawashima, et ux., Petitioners v. Eric H. Holder, Jr., Attorney General |
| Usvol: | 565 |
| Uspage: | 478 |
| Parallelcitations: | 132 S. Ct. 1166; 182 L. Ed. 2d 1; 2012 U.S. LEXIS 1084; 80 U.S.L.W. 4147 |
| Docket: | 10-577 |
| Oralargument: | https://www.oyez.org/cases/2010-2019/2011/2011_10_577/argument |
| 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 Kawashima v. Gonzales, 503 F.3d 997 (9th Cir. 2007, withdrawn); reconsidered[1] and fully reversed sub nom. Kawashima v. Mukasey, 530 F.3d 1111 (9th Cir. 2008, withdrawn); reconsidered[2] anew and affirmed 615 F.3d 1043 (9th Cir. 2010); certiorari granted, . |
| 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. |
| Majority: | Thomas |
| Joinmajority: | Roberts, Scalia, Kennedy, Alito, Sotomayor |
| Dissent: | Ginsburg |
| Joindissent: | Breyer, Kagan |
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."[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."