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The appeal was dismissed because the Petitioner failed to submit the 2023 federal income tax return during the RFE period despite it being available. Under Matter of Soriano, evidence first submitted on appeal that was available during the RFE stage is generally not considered. Furthermore, the Petitioner did not establish that the individual who signed the appeal notice was an authorized signatory.

The appeal was dismissed because the Beneficiary failed to demonstrate the Petitioner's intent and ability to employ him in the offered job at the time of the petition's approval. The company's corporate suspension, permit revocation, and the owner's severe health issues and subsequent death indicated it could not conduct business or employ the Beneficiary. The Director's findings regarding ability to pay and alleged misrepresentations were withdrawn due to insufficient prior notice.