Lisa M. Curry becomes Of Counsel to Brian D. O'Neill Attorney At Law, LLC

I am pleased to welcome Lisa M. Curry, Esq., a solo practitioner, as of counsel to my law firm.  Lisa is a magna cum laude graduate of Mt. Holyoke College, one of “The Seven Sisters,” with a B.A. in Philosophy (1983).  She is also a graduate of the University of Connecticut Law School (J.D. 1999).  Lisa’s first career was in Human Resources in the healthcare industry.

She began legal practice in 2000, with an early concentration in the field of employment law.  She has appeared in state and federal court as well as before administrative agencies on behalf of many clients. She has been instrumental in bringing many cases to six-figure settlements.  Lisa is an active member of the New Jersey Chapter of the National Employment Lawyers Association, where she has served as Treasurer for a number of years.

In addition, Lisa has experience in personal injury, civil rights laws, and general civil litigation. She played a key role in a notorious Morris County case, ultimately securing the freedom of a man who was jailed for over 4½ years on civil contempt charges due to his inability to remove his children from Nigeria.

Also active in the world of dog shows, Lisa has developed a further niche practice in representing professional dog handlers, breeders and owners in disputes related to the dog fancy.

Lisa’s educational background, prior corporate experience, solid employment law credentials, passion for the rights of individuals, and interest in both employment and immigration issues make her a stellar addition to my legal practice.  She will be practicing with me across the board in Immigration, Employment and Business Law.

A Fraudulent Tax Return Can Mean Mandatory Deportation!

There are few things worse for an alien in immigration law than to be branded an "aggravated felon" under one of the many definitions for that term found in Section 101(a)(43) of the Immigration and Nationality Act, 8 U.S.C. §1101(a)(43).  This is because an "aggravated felony" conviction means that the alien--regardless of prior status, including being a lawful permanent resident (LPR) or "Green Card" holder--will be held in "mandatory detention" (immigration jail) then ordered deported no matter how long he or she has been in the United States or what the impact on the alien's family will be.  It's basically a "kiss of death" for the alien's future in the U.S.A.--end of story.

One of the definitions of a "aggravated felony" is commission of a crime that involves fraud or deceit in which the loss to the victim or victims exceeds $10,000."  8 U.S.C. §1101(a)(43)(M)(i).

In Kawashima v. Holder, ___ U.S. ___ (2012) the U.S. Supreme Court held in a 6-3 decision on February 21, 2012 that the federal crime of preparing a false corporate tax return in violation of 26 U. S. C. §7206(1) and the related crime under §7206(2) of assisting in preparing a false return both qualified as "aggravated felonies" under 8 U.S.C. §1101(a)(43)(M)(i).

What's noteworthy about the decision is that the Supreme Court reached this conclusion even though the second subsection (ii) of 8 U.S.C. §1101(a)(43)(M) appeared to limit the "aggravated felony" definition as regards federal taxes to a different provision of the federal tax code, .i.e. "an offense that * * * (ii) is described in section 7201 of title 26 (relating to tax evasion) in which the revenue loss to the Government exceeds $10,000."

There will doubtless be much written about the Court's very broad brush in tarring anyone guilty of "fraud" in the preparation of tax returns as an "aggravated felon" where Congress itself appeared to limit this kiss of death treatment to those only found guilty of willful tax evasion under section 7201 of the Internal Revenue Code.

What my readers should know, however, is that any alien filing taxes should make doubly make sure that his or her tax returns are accurate.  I'll be happy to refer you to accountants I know who can assist you in keeping on the right side of the law in this important area.