Date of Decision: April 3, 2015
Service Center: Nebraska Service Center
Form Type: Form I-140
Case Type: EB-2 National Interest Waiver (NIW)
Field of Expertise: Tax Credit Administration
Petitioner Information
Profession: Tax Credit Administrator
Field: Tax Credit Administration
Nationality: Not Specified
Summary of Decision
Initial Decision: Denied
Appeal Outcome: Denied
Evidentiary Criteria Analysis
Criteria Met:
- Advanced Degree: The petitioner provided evidence of the beneficiary’s master’s degrees in Personnel Management and Industrial Relations and in Economics from India, which are considered equivalent to two bachelor’s degrees in the United States.
- Job Offer Requirements: The job offer required a master’s degree in Business Administration or a relevant field, which the petitioner attempted to meet through the beneficiary’s qualifications.
Criteria Not Met:
- Combination of Education and Experience: The petitioner did not demonstrate that the beneficiary met the alternative combination of a bachelor’s degree and five years of progressive experience, as the job offer specifically required a master’s degree.
- Relevant Experience: The beneficiary’s work experience with the petitioner and prior employers did not satisfy the requirements for the advanced degree classification due to insufficient evidence of relevant progressive post-baccalaureate experience.
Key Points from the Decision
Proposed Endeavor:
The petitioner aimed to employ the beneficiary as a tax credit administrator within a residential housing limited partnership focused on low-income housing tax credits.
Substantial Merit and National Importance:
The AAO concluded that while the proposed endeavor of managing low-income housing tax credits has substantial merit, the petitioner failed to meet the regulatory requirements for demonstrating the beneficiary’s advanced degree qualifications.
Supporting Evidence:
The petitioner submitted various documents, including:
- Master’s degree certificates
- Employment letters detailing the beneficiary’s roles and responsibilities
- Affidavits from the beneficiary outlining job duties
Inconsistencies in Proposed Endeavor:
The AAO noted inconsistencies in the beneficiary’s job roles and responsibilities, specifically concerning the progressive experience required for the advanced degree classification.
Supporting Documentation
Letters of Intent:
The petitioner provided a letter of intent from the petitioner’s President/General Partner, detailing the beneficiary’s employment from January 28, 1998, to August 20, 2012, as a Tax Credit Administrator. However, this letter could not be used to establish the required progressive experience due to its association with the offered position.
Business Plan:
Not applicable.
Advisory Letter:
Not applicable.
Any Other Supporting Documentation:
- Experience letters from previous employers in India
- Affidavits from the beneficiary outlining previous job duties
Conclusion
Final Determination: The appeal was denied. The petitioner did not demonstrate that the beneficiary met the educational and experience requirements for the EB-2 NIW classification. Specifically, the beneficiary’s qualifications did not align with the advanced degree criteria as stipulated in the job offer and regulatory guidelines.
