Date of Decision: March 10, 2023
Service Center: Texas Service Center
Form Type: Form I-140
Case Type: EB-2 National Interest Waiver (NIW)
Field of Expertise: International Tax Law
Petitioner Information
Profession: Attorney and International Tax Consultant
Field: International Tax Law
Nationality: [Not specified]
Summary of Decision
Initial Decision: Denied
Appeal Outcome: Dismissed
Evidentiary Criteria Analysis
Criteria Met:
Advanced Degree: The Petitioner demonstrated qualifications as an advanced degree professional with a foreign equivalent of a U.S. bachelor’s degree in law and a post-graduate program in civil and procedural law.
Criteria Not Met:
National Importance: The Petitioner did not sufficiently demonstrate that her proposed endeavor in international tax consulting has significant national importance.
Substantial Economic Benefit: The business plan and financial projections did not establish a substantial positive economic impact on the U.S. economy.
Key Points from the Decision
Proposed Endeavor
The Petitioner, an attorney and international tax consultant, seeks to provide tax consulting services to U.S. businesses and individuals investing in Brazil and vice versa. She plans to facilitate international trade and investment between the two countries through her consultancy based in Florida.
Substantial Merit and National Importance:
The Petitioner’s proposed endeavor has merit in facilitating international investments and providing tax consulting services. However, the Petitioner did not establish that her work would have a broader national impact beyond her immediate clients.
Supporting Evidence:
The Petitioner provided a business plan, advisory letters, and evidence of her qualifications and professional experience. An advisory opinion letter from an accounting professor supported the importance of her services but did not sufficiently demonstrate the national importance of her specific endeavor.
Inconsistencies in Proposed Endeavor
The Director noted inconsistencies in the Petitioner’s employment history and the supporting documentation. The employment letters provided contained differing dates of employment, and the business plan’s projections did not align with the Petitioner’s claims of substantial economic impact.
Supporting Documentation
Letters of Intent:
The Petitioner provided an advisory opinion letter from an accounting professor highlighting the importance of international tax consultants.
Business Plan:
The business plan outlined the company’s intent to create jobs and facilitate investments but lacked sufficient detail and evidence to demonstrate substantial economic benefits.
Advisory Letter:
The advisory letter emphasized the importance of the Petitioner’s field but did not specifically address the national impact of her proposed endeavor.
Any other supporting documentation:
The Petitioner provided letters and evidence of her qualifications, but inconsistencies in the documentation undermined the credibility of her claims.
Conclusion
Final Determination: The appeal was dismissed due to the Petitioner not meeting the national importance criteria under the Dhanasar framework.
Reasoning:
The Petitioner did not provide sufficient evidence to demonstrate that her proposed endeavor would have significant national or regional implications. The financial projections and existing business records did not indicate a substantial positive economic impact.
