Date of Decision: April 3, 2015
Service Center: Texas Service Center
Form Type: Form I-140
Case Type: EB-2 National Interest Waiver (NIW)
Field of Expertise: Accounting
Petitioner Information
Profession: Accountant
Field: Tax Management
Nationality: Not Specified
Summary of Decision
Initial Decision: Denied
Appeal Outcome: Dismissed
Evidentiary Criteria Analysis
Criteria Met:
- The petitioner established that the motion to reopen and reconsider was timely.
- The petitioner provided evidence of employment and salary, showing partial fulfillment of the proffered wage.
Criteria Not Met:
- The petitioner failed to demonstrate the continuing ability to pay the proffered wage through net income or net current assets.
- The petitioner relied on unaudited financial statements which are not considered reliable evidence by USCIS.
Key Points from the Decision
Proposed Endeavor:
The petitioner seeks to employ the beneficiary as a tax manager, a role within its accounting and business consulting company. The proposed endeavor involves managing tax-related tasks and providing business consultancy.
Substantial Merit and National Importance:
The proposed endeavor was not sufficiently supported by financial stability as required by USCIS regulations. Despite the company’s claim of continued operation and employment, the financial evidence provided did not substantiate the ability to maintain the proffered wage.
Supporting Evidence:
- Employment Records: The petitioner issued the beneficiary a 2012 Form W-2 showing payment of $41,600. This amount was insufficient to meet the proffered wage of $54,517.
- Financial Statements: The unaudited financial statements and net current assets presented did not demonstrate the petitioner’s ability to pay the proffered wage.
Inconsistencies in Proposed Endeavor:
The primary inconsistency noted was the petitioner’s inability to provide audited financial statements and sufficient net income or assets to prove the capacity to pay the proffered wage.
Supporting Documentation
- Letters of Intent: Not applicable.
- Business Plan: Not provided in detail.
- Advisory Letter: Not applicable.
- Any Other Supporting Documentation: The financial documents submitted were unaudited and, therefore, deemed unreliable.
Conclusion
The appeal was dismissed. The petitioner did not provide sufficient evidence to establish the ability to pay the proffered wage continuously from the priority date.
