Authorities Cited: United States Code 8 U.S.C. § 5 8 U.S.C. § 1101(a)(43)(M) 8 U.S.C. § 1101(a)(43)(M)(i) 8 U.S.C. § 1101(a)(M)(i) 8 U.S.C. § 1182(a)(9)(A)(i) 8 U.S.C. § 1227(a)(2)(A) 8 U.S.C. § 1227(a)(2)(C) 8 U.S.C. § 7206(1) 18 U.S.C. § 16(b) 18 U.S.C. § 924(e) 18 U.S.C. § 1344 26 U.S.C. § 145(b) 26 U.S.C. § 7201 26 U.S.C. § 7205(1) 26 U.S.C. § 7206 26 U.S.C. § 7206(1) 28 U.S.C. § 1101(a)(43)(M) 68 U.S.C. § 1101(a)(43)(M)(i) 88 U.S.C. § 1101(a)(43)(M)(ii) Supreme Court 19 U.S. 264, 399-400 317 U.S. 492, 497 333 U.S. 6, 10 385 U.S. 214, 225 480 U.S. 421, 449 495 U.S. 575 533 U.S. 289, 320 544 U.S. 13 546 U.S. 356, 363 546 U.S. 919 546 U.S. 1070 Circuit Courts 184 F.2d 284, 290 417 F.2d 89, 93-94 574 F.2d 232, 234 941 F.2d 71, 99 991 F.2d 819, 858 12 F.3d 70, 74 128 F.3d 285, 288 194 F.3d 539, 543 209 F.3d 788, 791 244 F.3d 1020, 1022 250 F.3d 105, 116-118 291 F.3d 1201, 1212 343 F.3d 1075, 1076 346 F.3d 44, 48-55 366 F.3d 386, 388 368 F.3d 218 371 F.3d 613, 620-621 389 F.3d 892, 897 410 F.3d 268, 273-274 419 F.3d 303, 307-309 422 F.3d 316, 320-321 425 F.3d 1356, 1361 445 F.3d 387, 396 461 F.3d 45, 58-61 462 F.3d 456, 463-468 464 F.3d 505 479 F.3d 785, 789-791 501 F.3d 116, 124-133 503 F.3d 997