Accounting, Bookkeeping, And Tax Preparation ยท 2024-08-13
Decision Date
2024-08-13
Location
Massachusetts
This case is from a USCIS Administrative Appeals Office (AAO) appeal decision. Appeal cases represent a subset of petitions and may not reflect typical outcomes.
Proposed Endeavor
The petitioner proposes to operate a Massachusetts-based accounting, bookkeeping, and tax preparation company serving American, Brazilian, and Hispanic populations and businesses. The endeavor includes developing training programs, helping clients navigate the complex U.S. tax system, and providing specialized financial services such as inoculation of accounting software, cloud-based platforms and double-entry accounting; tax software, regulatory compliance tools; legal documentation software, business planning tools; audit software, internal control assessment methods; financial reporting tools, tax identification and S-Corp application tools; accounting analysis and financial modeling.
Framework Evaluation
0 of 3 criteria met
1The proposed endeavor has both substantial merit and national importanceNot Met
The Director determined the Petitioner established the substantial merit of his proposed endeavor, but failed to establish its national importance, as it would not sufficiently extend beyond his company and its clients to impact the field more broadly.
2The individual is well-positioned to advance their proposed endeavorNot Met
USCIS declined to reach a determination on this prong, as the failure to meet Prong 1 was dispositive of the appeal.
3On balance, waiving the job offer requirement would benefit the United StatesNot Met
USCIS declined to reach a determination on this prong, as the failure to meet Prong 1 was dispositive of the appeal.
Why This Petition Was Denied
The appeal was dismissed because the petitioner failed to establish the national importance of the proposed endeavor under the first Dhanasar prong. USCIS found that projected job creation (up to 18 employees in five years), net profit ($172,997 in the fifth year), and tax payments ($214,737 in the fifth year) were not substantial enough to demonstrate national importance given the industry's $144.5 billion revenue. Expert letters attested to the petitioner's skills but did not specify how the work would impact the accounting field more broadly beyond individual clients, and no specific government initiatives were identified.
Request for Evidence (RFE)
Unsuccessfully Addressed
The RFE requested additional evidence to establish the national importance of the proposed endeavor. The petitioner responded with additional reference letters and a statement detailing specialized services and broader societal impact, but these were found insufficient to demonstrate national importance beyond individual clients.
RFE Targets
The proposed endeavor has both substantial merit and national importance
The petitioner proposes to offer her vast experience to implement the most modern accounting strategies and techniques, evaluate financial operations, recommend best practices, identify problems and create strategies and solutions, help organizations run efficiently, provide guidance on reducing costs, increasing revenue, and maximizing profits, and provide risk analysis to drive exponential growth for U.S. organizations.
The petitioner proposes to found an accounting, tax preparation, bookkeeping, and payroll services firm. This firm would offer accounting outsourcing, tax preparation outsourcing, payroll processing outsourcing, accounts payable management outsourcing, and corporate opening and ITIN registration services to American companies.
The petitioner proposes to develop a finance and accounting consulting services firm that provides bookkeeping and accounting services, tax preparation services, payroll services, accounts payable agreement assignments, tax planning and consulting, audit review and annual reports services and financial statement preparation services. The firm plans to be headquartered in Florida with two business units in Georgia and California.
The petitioner proposes to establish a consulting business in California offering expert tax planning, preparation, and meticulous bookkeeping services. The endeavor includes strategic financial consulting for small corporations, self-employed businesses, and individuals to assist in growth objectives and IRS representation.
Frequently Asked Questions
A dismissed EB-2 NIW petition means USCIS found the evidence insufficient to meet the eligibility criteria. Common reasons include weak documentation, failure to meet the required number of criteria, or insufficient evidence of the claimed qualifications. Petitioners can refile with stronger evidence or explore alternative visa categories.
