Date of Decision: January 23, 2024
Service Center: Texas Service Center
Form Type: Form I-140
Case Type: EB-2 National Interest Waiver (NIW)
Field of Expertise: Accounting and Financial Services
Petitioner Information
Profession: Auditor and International Tax Consultant
Field: Accounting and Financial Services
Nationality: Brazilian
Summary of Decision
Initial Decision: Denied
Appeal Outcome: Remanded
Evidentiary Criteria Analysis
Criteria Met:
- Substantial Merit and National Importance: The petitioner’s endeavor was deemed to have substantial merit and national importance based on his extensive experience and detailed plan to expand financial services from Brazil to the U.S.
- Well-Positioned to Advance Endeavor: The petitioner demonstrated his capability to advance his proposed endeavor through his established business and expertise in accounting and tax consulting.
Criteria Not Met:
- Specific Insight of Proposed Endeavor: The initial lack of specific insight into the proposed endeavor was noted by the Acting Director, leading to the initial denial, which was challenged and deemed insufficient upon appeal.
Key Points from the Decision
Proposed Endeavor:
The petitioner aims to expand his Brazilian accounting firm, MP Accounting, to the U.S., offering services like business valuation, due diligence, and auditing, focusing on serving U.S. companies operating in Brazil.
Substantial Merit and National Importance:
The endeavor is deemed of national importance due to its potential to strengthen U.S.-Brazil business ties, particularly in complex financial services areas.
Supporting Evidence:
Included are the petitioner’s educational credentials, years of experience, personal statements, and support letters from industry peers detailing the benefits of his work.
Inconsistencies in Proposed Endeavor:
Initial filings lacked detailed descriptions of the endeavor, which were later addressed in response to an RFE but still criticized for lack of specificity.
Supporting Documentation
Letters of Intent:
Several letters from potential U.S. clients indicating interest in the petitioner’s services, emphasizing the need for specialized accounting and tax services between the U.S. and Brazil.
Business Plan:
Detailed plans for expanding the petitioner’s business into the U.S. market, focusing on specific financial services tailored to U.S. companies in Brazil.
Advisory Letter:
An expert opinion letter supporting the petitioner’s qualifications and the national interest waiver.
Conclusion
Final Determination:
The appeal successfully argued against the initial denial, pointing out that the Acting Director had insufficiently considered the detailed evidence provided. The case was remanded for a new decision, reflecting a more thorough analysis consistent with the Matter of Dhanasar framework.
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