The Petitioner, an accountant, seeks second preference immigrant classification as a member of the professions holding an advanced degree, as well as a national interest waiver of the job offer requirement attached to this EB-2 classification. See Immigration and Nationality Act (the Act) section 203(b )(2), 8 U.S.C. § 1l 53(b )(2).
The Director of the Texas Service Center denied the petition, concluding that the Petitioner qualified for classification as a member of the professions holding an advanced degree, but that she had not established that a waiver of the required job offer, and thus of the labor certification, would be in the national interest. The matter is now before us on appeal. 8 C.F.R. § 103.3.
The Petitioner bears the burden ofproof to demonstrate eligibility by a preponderance of the evidence. Matter ofChawathe, 25 I&N Dec. 369, 375-76 (AAO 2010). We review the questions in this matter de novo. Matter of Christo 's, Inc., 26 l&N Dec. 537, 537 n.2 (AAO 2015). Upon de novo review, we will dismiss the appeal.
Law
To establish eligibility for a national interest waiver, a petitioner must first demonstrate qualification for the underlying EB-2 visa classification, as either an advanced degree professional or an individual of exceptional ability in the sciences, arts, or business. Section 203(b )(2)(B)(i) of the Act. Once a petitioner demonstrates eligibility as either a member of the professions holding an advanced degree or an individual of exceptional ability, they must then establish that they merit a discretionary waiver of the job offer requirement "in the national interest." Section 203(b)(2)(B)(i) of the Act. While neither the statute nor the pertinent regulations define the term "national interest," Matter of Dhanasar, 26 I&N Dec. 884, 889 (AAO 2016), provides the framework for adjudicating national interest waiver petitions. Dhanasar states that U.S. Citizenship and Immigration Services (USCIS) may, as matter of discretion, 1 grant a national interest waiver if the petitioner demonstrates that: 1 See Flores v. Garland, 72 F.4th 85, 88 (5th Cir. 2023) (joining the Ninth, Eleventh, and D.C. Circuit Courts (and Third in an unpublished decision) in concluding that USCIS' decision to grant or deny a national interest waiver is discretionary in nature).
- The proposed endeavor has both substantial merit and national importance;
- The individual is well positioned to advance the proposed endeavor; and
- On balance, waiving the requirements of a job offer and a labor certification would benefit the United States.
Id.
Analysis
The Director determined that the Petitioner qualifies for underlying EB-2 classification as a member of the professions holding an advanced degree. The remaining issue to be determined is whether the Petitioner has established that waiver of the requirement of a job offer, and thus a labor certification, would be in the national interest.
The Petitioner initially described her proposed endeavor as "an accountant/entrepreneur in forensic tax services for judiciary," which "is in line with national security-US. counterterrorism efforts" as her unique expertise and the endeavor will provide forensic tax services to reduce fraud, embezzlement, and terrorist activities. She then indicated, in a "definitive statement," that her proposed endeavor involves the work she performs at her current company, F-T-C-, 2 registered in the state ofFlorida, to "provide consulting services ofinternational accounting, cryptocurrency transaction compliance, and tax preparation to foreign investors to stay in compliance with the U.S. system [and] aid American companies seeking assistance with tax planning, tax preparation, and international accounting services." She stated that a "major focus ofthe company will be on facilitating a dominant economic correspondence between American companies and the Latin American market." In her business plan, the Petitioner indicated that her "company will provide consulting services [in] international accounting, cryptocurrency transaction compliance, [ and] tax preparation[] to foreign investors to stay in compliance with [the] U.S. system" and her "endeavor will help U.S. companies retain [a] competitive advantage with their operations in Brazil and Latin America." In response to the Director's request for evidence (RFE), the Petitioner stated that she "intends to continue her career in the United States as an accountant/entrepreneur" and that her proposed endeavor "relies on developing an accounting and tax firm focused on facilitating a dominant economic correspondence between American companies and the Latin American market" which would "increase [the] client's competitiveness [and] reduce their liabilities when doing business in the U.S."
In addition, the Petitioner stated that her proposed endeavor is "national in scope, and will provide significant national benefits, due to the ripple effects ofher professional activities." She indicated that her proposed endeavor is of national importance as it will "contribute to tax revenue, generate jobs for U.S. workers, and ultimately help increase the flow of money in the U.S. on a national level, which will contribute to U.S. gross domestic product." She further noted that international accounting services "can also help relocate critical supply chains out of China while promoting Ally-shoring, which is a matter of national security since reducing [the] world's dependency on Chinese suppliers is critical to U.S. sovereignty" and her proposed endeavor "will bolster U.S.-Brazilian relations, and specifically address the [United States'] President's Executive Order on America's Supply Chains."3 2 We use initials to protect the privacy of individuals.
The Petitioner also indicated that as her company is incorporated in the state of Florida, her proposed endeavor will operate and employ people in historically underutilized business zones and generate jobs for U.S. workers in these underserved areas while offering them opportunities to build up and expand their professional possibilities within the finance and accounting industries, which will in tum improve wages and working conditions for American citizens and boost investment and economic development throughout local communities. In her business plan, the Petitioner indicated that her proposed endeavor will benefit the U.S. as it will: have a positive impact on foreign direct investment (FDI) attraction, particularly from Brazil, and FDI will have a profound impact on job creation; reduce tax fraud and its impacts; and impact security in U.S. industries, such as healthcare, tourism/hospitality, retail, finance, and the public sector. In response to the Director's RFE, she stated that her proposed endeavor impacts the national economy, thus nationally important matters, by "supporting and promoting foreign investment initiatives within the U.S .... particularly by providing financial tax planning to foreign companies and foreign investors looking to expand their businesses, and wealth, into the U.S. market."
The Director reviewed the totality of the evidence in the record, including the Petitioner's statements, business plans, letters of recommendation, education and credential information, and industry reports and articles. 4 The Petitioner's business plan included, in part, business strategies, marketing strategies, financial analysis, a staff hiring plan, and specifically indicated that the company "aids American companies seeking assistance with tax planning, tax preparation, and international accounting services." With respect to staffing, the business plan identified 77 employees required to operate the proposed endeavor - 12 in year one, 26 in year two, 41 in year three, 53 in year four, and 77 by year five, to include one chief executive officer (CEO), one director of operations (COO), one controller, six sales managers, 10 senior tax planning managers, 20 junior tax planning managers, 20 senior bookkeepers, and 14 administrative aux. 5 With respect to revenue, the business plan offered gross revenue projections of $902,304 in year one, $1,954,991 in year two, $3,337,920 in year three, $4,582,781 in year four, and $6,365,396 in year five.
The Director determined that the Petitioner established the proposed endeavor's substantial merit but not its national importance. Regarding substantial merit, the endeavor's merits may be demonstrated in a range of areas such as business, entrepreneurialism, science, technology, culture, health, or education. Dhanasar, 26 I&N Dec. at 889.
On appeal, the Petitioner generally asserts that the record includes sufficient evidence to show the national importance of her proposed endeavor.Proposed endeavor too vague The Petitioner reiterates information found in previous statements and her business plan pertaining to the proposed endeavor, its impacts on the finance and accounting industries, its impact on job creation in underserved areas, and its contribution to tax revenue. First, the Petitioner indicates that her proposed endeavor will address an industry shortage, which cannot be addressed by the U.S. workers as demand exceeds supply, provide services to a broad range of business subjects within the industry, and fill an immediate need of the U.S. Second, the Petitioner indicates that her direct knowledge of business and sustainable practices will benefit any U.S. companies and individuals that need qualified professionals who possess expertise in financial 4 This is a non-exhaustive list of evidence the Petitioner submitted in the record. While we may not discuss every document submitted, we have reviewed and considered each one.Plan or projections not corroborated
5The business plan includes a brieflist of duties for the following positions: CEO, Controller, COO, sales managers, senior auditors/accountants, infonnation security analysts, and sales and business development managers. p. 4 accounting "with a special focus on auditing fraud, money laundering, and tax evasion that supports legal and criminal proceedings, presenting forensic accounting evidence to courts of law[] to assist in the judgement of claims and disputes." Third, the Petitioner references articles discussing the impact of immigrant entrepreneurs in the U.S. and contends that she "play[s] a vital role in the recovery of the U.S. economy and directly contribute[s] to the country's ongoing economic growth."
Upon de novo review, we agree with the Director that the Petitioner's endeavor has substantial merit but does not satisfy the national importance element ofDhanasar' s first prong. If the Petitioner does not meet the first prong, the evidence is dispositive in finding the Petitioner ineligible for the national interest waiver, and we need not address the second and third prongs. See id. (requiring that petitioners establish all three prongs in order to establish eligibility).
In determining national importance, the relevant question is not the importance of the industry or profession in which the individual will work; instead we focus on the "the specific endeavor that the foreign national proposes to undertake." See id. at 889. In Dhanasar, we further noted that "we look for broader implications" of the proposed endeavor and that "[ a ]n undertaking may have national importance for example, because it has national or even global implications within a particular field." Id. We also stated that "[a]n endeavor that has significant potential to employ U.S. workers or has other substantial positive economic effects, particularly in an economically depressed area, for instance, may well be understood to have national importance." Id. at 890.
The Petitioner maintains on appeal that her proposed work as an entrepreneur in financial accounting is of national importance to the United States. Her business plan boasts that locating the proposed endeavor in the state ofFlorida will create an impact, generating jobs for U.S. workers in underutilized areas, improving the wages of U.S. workers, helping to attract investments in the region, and encouraging economic development. It indicates that the proposed endeavor will have a positive impact on FDI attraction, particularly from Brazil, which will have a profound impact on job creation; reduce tax fraud and its impacts; and impact security in U.S. industries, such as healthcare, tourism/hospitality, retail, finance, and the public sector.
To evaluate whether the Petitioner's proposed endeavor satisfies the national importance requirement we look to evidence documenting the "potential prospective impact" of her work. Although the Petitioner's statements reflect her intention to provide valuable financial and accounting consulting services for her clients, she has not offered sufficient information and evidence to demonstrate that the prospective impact of her proposed endeavor rises to the level of national importance. In Dhanasar we determined that the petitioner's teaching activities did not rise to the level of having national importance because they would not impact his field more broadly. Id. at 893. Here, we conclude that the record does not show the Petitioner's proposed endeavor stands to sufficiently extend beyond her clientele to impact any field, the financial and accounting industries, or other initiatives more broadly at a level commensurate with national importance.
Furthermore, the Petitioner has not demonstrated that the specific endeavor she proposes to undertake has significant potential to employ U.S. workers or otherwise offers substantial positive economic effects for the U.S. Specifically, she has not shown that her company's future staffing levels, business activity, and associated tax revenue stand to provide substantial economic benefits in Florida or the U.S. While the projected revenues outlined in the business plan indicate that her company has growth p. 5 potential, it does not demonstrate that benefits to the regional or national economy resulting from the Petitioner's undertaking would reach the level of"substantial positive economic effects" contemplated by Dhanasar.Job creation or economic claims unsupported Id. at 890. In addition, although the Petitioner asserts that her company will hire U.S. employees, she has not offered sufficient evidence that the area where F-T-C- operates is economically depressed, that she would employ a significant population ofworkers in that area, or that her endeavor would offer the region or its population a substantial economic benefit through employment levels, business activity, or tax revenue. Moreover, while the Petitioner contends that her proposed endeavor will facilitate a dominant economic correspondence between American companies and the Latin American market and help U.S. companies retain a competitive advantage with their operations in Brazil and Latin America, she has not shown that the prospective impact of the financial and accounting consulting services performed by her company represents a significant share of the financial or accounting industries. Accordingly, the Petitioner's proposed endeavor does not meet the first prong of the Dhanasar framework.
Because the documentation in the record does not establish the national importance of her proposed endeavor as required by the first prong of the Dhanasar precedent decision, the Petitioner has not demonstrated eligibility for a national interest waiver. Since this issue is dispositive ofthe Petitioner's appeal, we decline to reach and hereby reserve the appellate arguments regarding her eligibility under the second and third prongs outlined in Dhanasar. See INS v. Bagamasbad, 429 U.S. 24, 25 ( 1976) ("courts and agencies are not required to make findings on issues the decision ofwhich is unnecessary to the results they reach"); see also Matter ofL-A-C-, 26 I&N Dec. 516,526 n.7 (BIA 2015) (declining to reach alternative issues on appeal where an applicant is otherwise ineligible).
Conclusion
As the Petitioner has not met the requisite first prong of the Dhanasar analytical framework, we conclude that she has not established she is eligible for or otherwise merits a national interest waiver as a matter of discretion.
ORDER: The appeal is dismissed.