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The appeal is dismissed because the Petitioner failed to provide the initial evidence required by 8 C.F.R. § 204.5(g)(2) to demonstrate its ability to pay the proffered wage. Current USCIS policy mandates annual reports, federal tax returns, or audited financial statements, even if the beneficiary has been paid the proffered wage, and the Petitioner did not provide these documents or explain their unavailability.