October Term 2011 · Docket 10-577
Does a false tax return conviction qualify as an aggravated felony?
The dispute centers on whether filing a false tax return constitutes an aggravated felony under immigration law.
Verified source milestones
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
Mr. Whalen argued that the Kawashimas filed a false corporate tax return.
Mr. Gannon argued that Congress specifically referenced tax evasion in the statute.
Justice Scalia questioned the definition of willfulness in the context of false statements.
Justice Kennedy asked if a false statement made in good faith violates the statute.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 17, lines 15-25 — Transcript, file page 17, lines 15-25
- Official Supreme Court Transcript — file page 3, lines 17-13 — Transcript, file page 3, lines 17-13
- Official Supreme Court Transcript — file page 3, lines 7-15 — Transcript, file page 3, lines 7-15
- Official Supreme Court Transcript — file page 4, lines 15-23 — Transcript, file page 4, lines 15-23
- Official Supreme Court Transcript — file page 4, lines 29-31 — Transcript, file page 4, lines 29-31
- Official Supreme Court Transcript — file page 4, lines 35-35 — Transcript, file page 4, lines 35-35
- Official Supreme Court Transcript — file page 4, lines 43-5 — Transcript, file page 4, lines 43-5
- Official Supreme Court Transcript — file page 5, lines 19-27 — Transcript, file page 5, lines 19-27
- Official Supreme Court Transcript — file page 6, lines 13-25 — Transcript, file page 6, lines 13-25
- Official Supreme Court Transcript — file page 7, lines 23-29 — Transcript, file page 7, lines 23-29
- Official Supreme Court Transcript — file page 7, lines 33-35 — Transcript, file page 7, lines 33-35
- Official Supreme Court Transcript — file page 7, lines 49-15 — Transcript, file page 7, lines 49-15
- Official Supreme Court Transcript — file page 7, lines 5-11 — Transcript, file page 7, lines 5-11
- Official Supreme Court Transcript — file page 8, lines 29-33 — Transcript, file page 8, lines 29-33
- Official Supreme Court Transcript — file page 8, lines 43-5 — Transcript, file page 8, lines 43-5
A citizen's guide to the whole case
What this case is about
The case examines the definition of aggravated felony in the Immigration and Nationality Act. It tests whether specific tax offenses fall under this category.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 15-25 — Transcript, file page 17, lines 15-25
- Official Supreme Court Transcript — file page 3, lines 17-13 — Transcript, file page 3, lines 17-13
How the case got here
The Supreme Court heard oral argument in this case on November 7, 2011.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 7-15 — Transcript, file page 3, lines 7-15
What each side wants
the sides that brought the case want the Court to rule that their tax conviction is not an aggravated felony.
the opposing side wants the Court to confirm that the conviction is an aggravated felony.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 15-25 — Transcript, file page 17, lines 15-25
- Official Supreme Court Transcript — file page 3, lines 17-13 — Transcript, file page 3, lines 17-13
What each side says
the sides that brought the case argue that Congress specifically listed tax evasion, excluding other tax offenses from the aggravated felony definition.
the opposing side argues that the statute covers all tax offenses, not just the specific ones listed.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 15-25 — Transcript, file page 17, lines 15-25
- Official Supreme Court Transcript — file page 3, lines 17-13 — Transcript, file page 3, lines 17-13
What the justices asked
Justice Sotomayor asked if the government relies on tax return statements to calculate taxes.
Justice Scalia asked if willfulness requires knowing a statement is false when made.
Official sources for this section
- Official Supreme Court Transcript — file page 4, lines 15-23 — Transcript, file page 4, lines 15-23
- Official Supreme Court Transcript — file page 4, lines 29-31 — Transcript, file page 4, lines 29-31
- Official Supreme Court Transcript — file page 4, lines 35-35 — Transcript, file page 4, lines 35-35
- Official Supreme Court Transcript — file page 4, lines 43-5 — Transcript, file page 4, lines 43-5
- Official Supreme Court Transcript — file page 5, lines 19-27 — Transcript, file page 5, lines 19-27
- Official Supreme Court Transcript — file page 6, lines 13-25 — Transcript, file page 6, lines 13-25
- Official Supreme Court Transcript — file page 7, lines 23-29 — Transcript, file page 7, lines 23-29
- Official Supreme Court Transcript — file page 7, lines 33-35 — Transcript, file page 7, lines 33-35
- Official Supreme Court Transcript — file page 7, lines 49-15 — Transcript, file page 7, lines 49-15
- Official Supreme Court Transcript — file page 7, lines 5-11 — Transcript, file page 7, lines 5-11
- Official Supreme Court Transcript — file page 8, lines 29-33 — Transcript, file page 8, lines 29-33
- Official Supreme Court Transcript — file page 8, lines 43-5 — Transcript, file page 8, lines 43-5
Why it matters
This case defines the scope of aggravated felony convictions. It determines which tax crimes trigger mandatory deportation. The outcome affects the rights of non-citizens with tax convictions.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 15-25 — Transcript, file page 17, lines 15-25
- Official Supreme Court Transcript — file page 3, lines 17-13 — Transcript, file page 3, lines 17-13
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 7-15 — Transcript, file page 3, lines 7-15
- Official Supreme Court Transcript — file page 4, lines 15-23 — Transcript, file page 4, lines 15-23
- Official Supreme Court Transcript — file page 4, lines 29-31 — Transcript, file page 4, lines 29-31
- Official Supreme Court Transcript — file page 4, lines 35-35 — Transcript, file page 4, lines 35-35
- Official Supreme Court Transcript — file page 4, lines 43-5 — Transcript, file page 4, lines 43-5
- Official Supreme Court Transcript — file page 5, lines 19-27 — Transcript, file page 5, lines 19-27
- Official Supreme Court Transcript — file page 6, lines 13-25 — Transcript, file page 6, lines 13-25
- Official Supreme Court Transcript — file page 7, lines 23-29 — Transcript, file page 7, lines 23-29
- Official Supreme Court Transcript — file page 7, lines 33-35 — Transcript, file page 7, lines 33-35
- Official Supreme Court Transcript — file page 7, lines 49-15 — Transcript, file page 7, lines 49-15
- Official Supreme Court Transcript — file page 7, lines 5-11 — Transcript, file page 7, lines 5-11
- Official Supreme Court Transcript — file page 8, lines 29-33 — Transcript, file page 8, lines 29-33
- Official Supreme Court Transcript — file page 8, lines 43-5 — Transcript, file page 8, lines 43-5
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 17, lines 15-25 — Transcript, file page 17, lines 15-25
- Official Supreme Court Transcript — file page 3, lines 17-13 — Transcript, file page 3, lines 17-13
- Official Supreme Court Transcript — file page 17, lines 15-25 — Transcript, file page 17, lines 15-25
- Official Supreme Court Transcript — file page 3, lines 17-13 — Transcript, file page 3, lines 17-13
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.