Martinez-Salazar

MEMORANDUM **

Fidel Martinez-Salazar, a native and citizen of El Salvador, petitions for review of the Board of Immigration Appeals’ (“BIA”) order denying his motion to reopen the BIA’s previous order dismissing his appeal from an immigration judge’s (“IJ”) decision denying his application for “special rule” suspension of deportation under the Nicaraguan Adjustment and Central American Relief Act. We have jurisdiction under 8 U.S.C. § 1252 . We review for abuse of discretion. Guzman v. INS, 318 F.3d 911 , 913 n. 1 (9th Cir.2003) (per curiam). We deny in part the petition for review, and dismiss in part.

Martinez-Salazar moved to reopen and submitted an affidavit that he was misled by a tax preparer when he claimed fictitious children and relatives in El Salvador as dependents on his tax returns in the United States. As he had previously testified to the same, the BIA did not abuse its discretion when it denied the motion on the grounds that petitioner’s affidavit did not constitute new evidence. See id. at 913 .

Martinez-Salazar also submitted amended tax returns. The BIA concluded that these returns constituted new evidence, but would not alter the outcome of the case. It…