Opinion ID: 2971795
Heading Depth: 3
Heading Rank: 2

Heading: Back Taxes as Corroborating Evidence

Text: Santana-Albarran’s second argument challenges the IJ’s failure to take into account his back taxes for the years 1987-1999, which he claims corroborate his testimony that he was present in the United States during that time. An IJ’s determination that an alien has failed to demonstrate a continuous physical presence is a factual finding, which we review under the substantial-evidence test. Elnemr, 2004 WL 515858, at ; Escudero-Corona, 244 F.3d at 612; Bernal-Vallejo, 195 F.3d at 62; Kalaw, 133 F.3d at 1151. Under the substantial-evidence test, “in order to reverse the BIA’s factual determinations, the reviewing court must find that the evidence not only supports a contrary conclusion, but indeed compels it.” Klawitter v. INS, 970 F.2d 149, 152 (6th Cir. 1992) (emphasis in original). Congress incorporated that standard into the statutory scheme, which states that “administrative findings of fact are conclusive unless any reasonable adjudicator would be compelled to conclude to the contrary.” 8 U.S.C. § 1252(b)(4)(B). Applying this statutory standard, we conclude that the back tax returns do not compel a contrary result. To establish a prima facie case for cancellation of removal, an alien must prove that he “has been physically present in the United States for a continuous period of not less than 10 years immediately preceding the date of such application.” 8 U.S.C. § 1229b(b)(1)(A). We agree with Santana-Albarran’s claim that an illegal alien, whose manifest aim is to avoid detection, will encounter difficulty providing documentation of his continued presence within the United States for the past decade. Therefore, permissible evidence demonstrating a continuous physical presence should be broadly defined. In an analogous situation, DHS regulations state that to prove a continuing physical presence in this country, an alien may use (1) past employment records, including pay stubs, W-2 forms, certifications of the filing of income tax returns, or letters from employers; (2) utility bills; (3) school records; (4) hospital or medical records; (5) attestations by churches, unions, or other organizations; and (6) additional documents, including passport entries, birth certificates of children born in the United States, letters or correspondence, contracts,4 government-issued identification cards, or any other relevant document. 8 C.F.R. § 245a.2(d)(3). The BIA has stated that though the “regulations provide an illustrative list of contemporaneous 4 The regulation cited above pertains to § 245A of the INA, which provides for the adjustment of the status of an unlawful alien to that of person admitted for lawful residence, provided the alien can show continuous unlawful residence in the United States since 1982. 8 U.S.C. § 1255a(a)(2)(A). There is no parallel or similar regulation applicable to cancellation of removal and adjustment of status under § 240A of the INA. Because both provisions contain a continuous-physical-presence requirement, however, the regulation detailing how an alien may demonstrate that presence would be applicable to claims under both provisions. Compare 8 U.S.C. § 1255a(a)(2)(A) with 8 U.S.C. § 1229b(b)(1)(A). Indeed, the IJ relied on a § 245A case in evaluating Santana-Albarran’s evidence of a continuous physical presence. J.A. at 105 (IJ Decision & Order (citing In re E-M-, 20 I. & N. Dec. 77 (1989))). No. 03-3472 Santana-Albarran v. Ashcroft Page 6 documents,” an applicant may also submit “affidavits and ‘[a]ny other relevant document.’” In re E-M-, 20 I. & N. Dec. 77, 82-83 (1989) (alteration in original). In that case, In re E-M-, the alien, who overstayed his visitor visa, submitted his INS application, his passport indicating when he entered the country, and affidavits from acquaintances stating that they knew him for the entire statutorily-required period. Id. at 83. The BIA concluded that the applicant had proven by a preponderance of the evidence that he was continuously present in the country for the requisite time period. Id. By contrast, in this case, the IJ found that Santana-Albarran has not proven he was present in the country continuously from October 30, 1987 to October 30, 1997. Specifically, the evidence he submitted contains gaps in excess of 90 days, which therefore destroy continuity. 8 U.S.C. § 1229b(d)(2). Santana-Albarran cannot demonstrate that he was in the country during these gaps other than through his own oral testimony. To corroborate these claims, he has submitted his income tax returns for the years 1987-1999, which he filed well after the tax years in question and after the removal order was entered, at the insistence of the IJ. J.A. at 187 (Nov. 1999 Cancellation Hr’g Tr.). All the tax returns were filed on May 15, 2000, and were “based on estimates of living expenses” because “documentary evidence of earnings are [sic] not available.” See J.A. at 263 (1999 Tax Return). All the state tax returns were filed with the State of Arkansas, his current residence, despite the fact that he had not moved there until 1995, and therefore, did not owe any taxes to Arkansas prior to that date. We agree with the Government that “properly executed, contemporaneously filed income tax returns reflecting steady employment as evidenced by attached W-2 forms or other corroborating evidence of employment would go a long way in establishing continuous physical presence.” J.A. at 85 (Resp. BIA Reply Br.). The tax returns which SantanaAlbarran has submitted, however, are unsupported by W-2 forms or other proof of actual employment, and therefore cannot serve to corroborate his own testimony. Santana-Albarran argues that the back tax returns are reliable because “no one is going to hang a large tax liability around his or her neck unless the tax is owed.” Pet. Br. at 16. Analogizing to the Federal Rules of Evidence, he states that filing the tax returns is a statement against interest and therefore is credible proof that he was in the country during those times. Pet. Br. at 17; Fed. R. Evid. 804(b)(3). We find this argument to be wholly unpersuasive. One would certainly “hang a large tax liability around his or her neck” if it means that one could avoid removal from the country, as was evidenced by the fact that these returns were filed in the first place only in response to the IJ’s concern. Santana-Albarran even stated in his cancellation hearing that he would pay his taxes if it would clarify his status in the country. That he is paying taxes which are not even owed to the State of Arkansas further undercuts his argument. Therefore, we conclude the back tax returns, obligating Santana-Albarran to approximately $40,000 in tax liability, demonstrate his strong desire to avoid removal, but do not compel the contrary conclusion of a continuous physical presence within the United States during the required ten-year period.